IFRS 18 – Presentation and Disclosure in Financial Statements
IFRS 18 – Presentation and Disclosure in Financial Statements training provides a practical understanding of the latest financial reporting requirements, including the structure of the statement of profit or loss, management-defined performance measures (MPMs), and enhanced disclosure requirements. The program helps finance professionals understand key changes, improve reporting transparency, and prepare for IFRS 18 implementation.
Overview
IFRS 18 – Presentation and Disclosure in Financial Statements introduces new requirements for presenting financial performance and disclosing financial information. This training helps finance professionals understand the revised statement of profit or loss, standardized subtotals, management-defined performance measures (MPMs), and enhanced aggregation and disaggregation requirements.
The program focuses on practical application, reporting transparency, and preparation for IFRS 18 implementation. IFRS 18 is effective for annual reporting periods beginning on or after January 1, 2027.
Course Outline
- Background and objectives of IFRS 18
- Relationship between IFRS 18 and IAS 1
- Scope and key changes
- Effective date and transition overview
- General presentation and disclosure principles
- Required financial statements and supporting notes
- Role of materiality in presentation
- Consistency and comparability
- New income and expense categories
- Operating category
- Investing category
- Financing category
- Income taxes and discontinued operations
- Required subtotals, including operating profit and profit before financing and income taxes
- Definition and identification of MPMs
- Reconciliation with the most directly comparable IFRS-defined subtotal
- Disclosure requirements in the notes
- Tax and non-controlling interest effects
- Audit and governance considerations
- Principles of grouping financial information
- Disaggregation of material items
- Presentation of operating expenses by nature or function
- Avoiding excessive aggregation and unnecessary detail
- Disclosure of information in the primary statements and notes
- Classification of income and expenses
- Preparation of a revised statement of profit or loss
- Identification and reconciliation of MPMs
- Review of financial statement presentation
- Practical exercises based on illustrative scenarios
- Retrospective application requirements
- Comparative information and transition disclosures
- Impact assessment for reporting systems and processes
- Implementation planning and stakeholder communication
- Common implementation challenges
Who Should Attend
- Accountants and finance professionals
- Financial reporting managers and controllers
- Chief Financial Officers and finance leaders
- External and internal auditors
- Financial analysts
- IFRS consultants and accounting advisors
Benefits
- Explain the scope, objectives, and key requirements of IFRS 18.
- Understand the revised structure of financial statements.
- Classify income and expenses into the required categories.
- Apply the new mandatory subtotals in the statement of profit or loss.
- Understand management-defined performance measures (MPMs) and their disclosure requirements.
- Apply principles of aggregation and disaggregation.
- Identify the implications for financial reporting systems, processes, and disclosures.
- Understand transition requirements and prepare for implementation.
About Trainer
The training is delivered by an experienced IFRS and financial reporting professional with expertise in international accounting standards, financial statement presentation, and regulatory reporting. The trainer brings practical industry knowledge and a strong understanding of IFRS implementation, helping participants interpret IFRS 18 requirements through real-world examples and case studies.
The sessions focus on the revised statement of profit or loss, management-defined performance measures (MPMs), aggregation and disaggregation, disclosure requirements, and implementation considerations.
Trainer Expertise:
- International Financial Reporting Standards (IFRS)
- Financial Reporting and Statement Analysis
- IFRS Implementation and Compliance
- Management-Defined Performance Measures (MPMs)
- Financial Statement Presentation and Disclosure
- Practical Case Studies and Industry Applications
Learning Outcomes
By the end of this training program, participants will be able to:
- Understand the key principles, scope, and requirements of IFRS 18.
- Apply the new structure and categories of the statement of profit or loss.
- Identify and present required subtotals, including operating profit.
- Understand and disclose Management-Defined Performance Measures (MPMs).
- Apply aggregation and disaggregation principles in financial reporting.
- Identify changes required in financial statement presentation and disclosures.
- Understand transition requirements and prepare for IFRS 18 implementation.
- Assess the potential impact of IFRS 18 on financial reporting processes and systems.
Student Reviews
"This sustainability reporting course gave me the confidence to lead ESG disclosures with clarity. The modules on IFRS S1 and S2 helped me understand global sustainability standards and apply them directly to our reporting processes, something that’s already improved transparency and stakeholder trust."
"The instructor explained complex sustainability metrics and disclosure requirements in a way that was easy to grasp. I now confidently prepare reports that align with international frameworks and our board has taken notice."
"A must‑take for finance and sustainability professionals."
"The real‑world examples and case studies made sustainability reporting practical and relevant. After completing the training, I’ve been able to lead our ESG initiatives with much greater confidence and credibility."
Frequently Asked Questions
Yes, you will be able to pay the course fees in instalments. Reach out to [email protected] to see the options available to you.
Yes, there will be an assessment of 20 questions based on the training topics at the end of the course, you will have to score 75% to pass.
You will get 2 attempts.
Group discounts are available to groups of more than three candidates. You can get up to 20% discount depending on the number of participants.
Our courses are designed to provide high quality learning and outcomes that exceed expectations. If for some reason your expectations are not met. You will be given a refund in accordance with our 100% satisfaction policy.
You will receive online course portal access via email instantly.
You can make notes about your doubts while going through our video lectures and other study materials. And, email or WhatsApp us for clarification. Our team will get back to you in 24 hours with answers.
We are currently offering this course as self paced eLearning course.
You can complete the course at your own pace. You will get access to the portal for 180 days.
Yes, we provide comprehensive study notes and examples.
No, the certification is valid indefinitely, demonstrating IFRS S1 and S2 sustainability reporting proficiency.
Yes, we provide mentorship, doubt resolution, and guidance for assessment preparation.
Basic knowledge of financial reporting or accounting is helpful, but the course is designed to guide both beginners and experienced professionals through IFRS S1 and S2 standards.
You will gain hands-on skills for preparing IFRS S1 and S2 disclosures, understand sustainability reporting requirements and climate-related financial disclosures, improve credibility with employers, regulators and stakeholders and apply these learnings to internal reporting, ESG strategy and corporate governance.
Absolutely. The course provides practical guidance on IFRS S1 and S2 implementation, helping organizations align with global sustainability disclosure requirements.
The assessment tests practical understanding and application of IFRS S1 and S2 concepts. Most participants pass on the first attempt with full course participation.
The digital certificate is issued immediately upon passing the assessment.
Yes. The online training is accessible worldwide.
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