Understanding IFRS 18 Presentation and Disclosure in Financial Statements

The introduction of IFRS 18 Presentation and Disclosure in Financial Statements marks a significant change in how entities present and communicate financial performance. Replacing the former IAS 1 Presentation of Financial Statements, IFRS 18 introduces a new structure for the statement of profit or loss, clearer requirements for aggregation and disaggregation, and enhanced transparency around management-defined performance measures. This webinar provides a focused overview of what has changed, why it matters, and how IFRS 18 will affect the way financial statements are prepared, presented, and interpreted. We unpack the new income and expense categories, mandatory subtotals, and disclosure requirements, and discuss the practical implications for preparers, auditors, and users of financial statements. Designed for accountants, auditors, and finance professionals, this session will help participants understand the key impacts of IFRS 18 and prepare for its implementation with confidence.

In completing this learning engagement, you will have developed the following professional competencies indicated in the green section below: