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The impact of applying IFRS 18 on the income statement and its reflection on financial performance indicators - an applied study on Shell Plc for the period (2024-2020).

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Title: The impact of applying IFRS 18 on the income statement and its reflection on financial performance indicators - an applied study on Shell Plc for the period (2024-2020).
Authors: Boutighane, Hamza hamza.boutighane@univ-constantine2.dz
Source: Acil Review for Economic & Administrative Research. 2026, Vol. 10 Issue 1, p352-372. 21p.
Database: Business Source Ultimate
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Header DbId: bsu
DbLabel: Business Source Ultimate
An: 193984714
AccessLevel: 2
PubType: Academic Journal
PubTypeId: academicJournal
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  Data: The impact of applying IFRS 18 on the income statement and its reflection on financial performance indicators - an applied study on Shell Plc for the period (2024-2020).
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  Data: <searchLink fieldCode="AR" term="%22Boutighane%2C+Hamza%22">Boutighane, Hamza</searchLink><i> hamza.boutighane@univ-constantine2.dz</i>
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  Data: <searchLink fieldCode="JN" term="%22Acil+Review+for+Economic+%26+Administrative+Research%22">Acil Review for Economic & Administrative Research</searchLink>. 2026, Vol. 10 Issue 1, p352-372. 21p.
PLink https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=bsu&AN=193984714
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      – Code: ara
        Text: Arabic
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        StartPage: 352
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      – TitleFull: The impact of applying IFRS 18 on the income statement and its reflection on financial performance indicators - an applied study on Shell Plc for the period (2024-2020).
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              Text: 2026
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