IFRS 18: Presentation and Disclosure in Financial Statements

Stay Ahead of Change: Master IFRS 18 Before It Becomes Mandatory

 

> Date: 17 February 2026, 9:00-11:00 CET
> Format: Online Live

Why this training?

IFRS 18, introduced in 2024, will significantly change the way financial statements are presented and disclosed. The new standard applies to accounting periods beginning on or after 1 January 2027 and will impact the income statement, statement of cash flows, and other disclosures. These changes may require adjustments to systems for both group and individual company reporting.

This course is designed for professionals who already have knowledge of IFRS and need to update their expertise to comply with the new requirements.

Who Should Attend?

  • Finance professionals responsible for preparing or analyzing financial statements under IFRS.
  • Individuals with existing IFRS knowledge who need to understand the implications of IFRS 18.

What you will learn

We will examine the key aspects of IFRS 18: Presentation and Disclosure in Financial Statements, focusing on its impact on financial reporting from 2027:

  • The rationale behind introducing IFRS 18.
  • Changes to the statement of profit or loss, including new required headings.
  • Impact on the statement of cash flows.
  • Management-defined performance measures.
  • Other significant changes.
  • Transitional provisions and their effect on 2026 comparatives in 2027 financial statements, including required reconciliations.