CPD - Annual IFRS Update - 18 November 2026

Presenter

Chantal Sofiadellis

CA(SA), Registered Auditor

Chantal is a Chartered Accountant, Registered Auditor and Director at Altimax, with more than 20 years’ experience in IFRS and IFRS for SMEs alongside IPSAS, GRAP and the International Standards on Auditing. IFRS reporting forms the core of her technical work. She is the lead director who attends to IFRS queries on SAICA’s technical helpline, has presented SAICA’s annual IFRS update, and regularly serves as the IFRS specialist on engagement quality reviews for audit firms.

View Presenter Profile here.

Content

Effective 1 January 2026

• Contracts Referencing Nature-dependent Electricity—Amendments to IFRS 9 and IFRS 7
• Annual Improvements to IFRS Accounting Standards—Volume 11
• Amendments to the Classification and Measurement of Financial Instruments—Amendments to IFRS 9 and IFRS 7

Big changes coming on 1 January 2027

• IFRS 18
• IFRS 19

Other standards on the horizon

• Amendment to IAS 2 - Translation to a Hyperinflationary Presentation Currency
• Disclosure about uncertainties in financial statements - illustrative examples
• IFRS S2 – Climate related disclosure – targeted amendments
• IFRS 20 — Regulatory Assets and Regulatory Liabilities

IFRS Interpretations Committee – Discussions of March 2026 meeting

Important to note:

• The course is open for 12 months and will then close 
• Certificates will be issued on the date of successful completion of the assessment. The certificate will reflect the date of the training session.
• For the Altimax terms and conditions, please refer to our website.