IFRS 18 Navigator, for the lines that refuse to classify themselves

Field notes

The proposed workflow accepts either a plain-language accounting question or a company’s own annual-report PDF or Excel trial balance. Its example re-presents £ million figures across Operating, Investing, and Financing, including a new operating-profit subtotal, while calling out judgement-heavy lines such as interest income and associates’ results. The site also treats management performance measures as a review requiring reconciliation, rather than as a simple lookup. Product access is described as batch-based ahead of the 2027 effective date.