IFRS 18 Presentation & Disclosure in Financial Statements

IFRS 18 introduces significant changes to how companies present and explain financial performance in their financial statements. Effective for annual reporting periods beginning on or after 1 January 2027, the standard replaces IAS 1 and introduces new requirements affecting the statement of profit or loss, required subtotals, management-defined performance measures, and the grouping and disclosure of financial information. This programme prepares accounting and finance professionals to apply IFRS 18 in practice. Participants will work through the new presentation requirements, classify income and expenses correctly, prepare the required subtotals, deal with management-defined performance measures, improve aggregation and disaggregation, and identify the changes needed to move from existing reporting practices to IFRS 18.