IFRS 18 reporting — classify, subtotal, reconcile.
Hive18 operationalises IFRS 18 across multi-entity, multi-industry groups — from GL extract to financial statements, notes and MPMs. It's built on a single classified dataset with full audit traceability, so the new presentation standard becomes a process, not a project.
- GL classification engine
- Mandatory subtotals
- MPM reconciliation
- Notes & FS generator
Replaces IAS 1 presentation
Every GL line classified into the five IFRS 18 categories
IFRS 18 changes how the income statement is presented — mandatory subtotals, categorised income and expenses, and reconciled management performance measures. Hive18 builds it all on one classified dataset, audit-traceable by line.
- Operating · Main business activity
- Investing · Returns from separate assets
- Financing · Liabilities to providers
- Income taxes · Current & deferred
- Discontinued ops · IFRS 5 scope
Capabilities
From GL extract to audit-ready financial statements
A single classified dataset drives classification, subtotals, MPM reconciliation and disclosures — with the rules held as data your policy team controls.
GL classification engine
Classifies every GL line by nature × activity into the five IFRS 18 categories — across multi-entity, multi-industry groups.
Mandatory subtotals
Builds the subtotals IFRS 18 requires — Operating → PBFIT → PBT → Net Profit — enforced automatically, not assembled by hand.
MPM reconciliation
Auto-bridges each management performance measure to its comparable IFRS subtotal, with tax and NCI adjustments shown line by line.
FS, notes & MPM generator
Generates financial statements, notes and MPM disclosures from one classified dataset — a single source, not five workbooks.
Rules as data
Classification logic lives in tables your policy team edits directly — change the rules without an engineering release.
Multi-activity ready
The same GL line can fall into different categories per entity profile — so a group with mixed activities classifies correctly everywhere.
How it works
Extract · Classify · Subtotal · Disclose · Audit
- 01
GL extract
Account · entity · dimension · instrument — the source data comes in as it sits in the ledger.
- 02
Classify
Nature × activity → the five IFRS 18 categories, applied per entity profile.
- 03
Subtotal builder
Operating → PBFIT → PBT → Net Profit — mandatory subtotals built automatically.
- 04
FS · notes · MPMs
Statements, notes and MPMs generated from a single classified dataset.
- 05
Audit trail
Maker–checker controls and full lineage — traceable by line.
Built by FutureHives
One platform. One data layer. One audit trail.
This product is part of the FutureHives suite — sharing the same data layer, AI core and audit trail as ContractHive, NextHive and Estimator9Hive. Built by finance professionals, deployed across 17 countries and trusted by 56 enterprises.
- 56
- Enterprise clients
- 17
- Countries served
- Big 4
- Audit-ready
- 14 days
- Typical deployment
What changes with Hive18
The new presentation standard, operationalised
- 5
- IFRS 18 categories
- IAS 1
- Replaced
- By line
- Audit traceability
operating, investing, financing, taxes, discontinued ops
mandatory subtotals enforced in their place
every classification logged with full lineage
Be ready for IFRS 18 before it's mandatory.
Hive18 is releasing soon. Join the early-access programme and we'll walk you through GL classification, mandatory subtotals and MPM reconciliation against your own chart of accounts.
Replaces IAS 1 · Mandatory subtotals · Single classified dataset · Audit-traceable by line