CPD - IFRS 18 - 5 November 2025

Presenter

Chantal Sofiadellis
Associate Director

View Presenter Profile here

Course outline

As 1 January 2027 is looming, entities need to familiarise themselves with the changes in presentation and disclosure as required by IFRS 18, the new standard on Presentation and Disclosure of Financial Statements. IFRS 18 replaces the current IAS 1, and the changes are deemed to impact every entity, whether a sole proprietor or a consolidated group.  

Join us for an interactive session where we unpack the key areas of consideration in IFRS 18 to ensure your entity, auditee or consultant client is ready to present their accounting information as required by the Standard.

Content:

The areas we will be covering in the session are:

1.  An overview of what IFRS 18 entails, covering:
   a. An introduction to the Standard
       i. Why the change and what is the objective of the Standard?
   b. What is new when compared to IAS 1?
       i.  Categories in the statement of profit or loss
       ii. New subtotals
       iii. New principles for aggregation and disaggregation of items
       iv.  Management-defined performance measures
   c. What stays the same when compared to IAS 1?
   d. Information that moved to other standards, such as IAS 8 and IFRS 7
2. Effective date and transitioning requirements
3. How to get ready for implementation?

Important to note:

• The course is open for 12 months and will then close.
• A recording will be made available after the session.  The recording will be available even if you were not able to join the session, and thus no refund will be applicable.
• Certificates will be issued on the date of successful completion of the assessment. The certificate will reflect the date of the training session.