2025-26 Update: IFRS

by Wayne Bartlett

With significant changes on the horizon, staying on top of IFRS updates is essential. This course will ensure you are aware of everything you need to know about the IFRS reporting framework for 2025-26.

price £100+vat
cpd hours 4 CPD hours
access 120 days' access

This course will enable you to

  • Advise colleagues and clients on the application and implications of IFRS 19
  • Understand and identify key changes in the third edition of IFRS for SMEs
  • Evaluate recent developments in the IFRS Sustainability Disclosure Standards
  • Recognise the potential impact of the exposure draft on IAS 28

About the course

With significant updates arriving across the IFRS landscape, staying ahead is essential. Whether it's issuing outdated advice to clients or making last-minute revisions to financial statements because the treatment has changed, falling behind on developments can be costly and time-consuming.

This course brings you fully up to date with the IFRS reporting framework for 2025–26. You’ll explore the key changes on the horizon, including the introduction of IFRS 19, updates to IFRS for SMEs, a new exposure draft on financial instruments, and progress with the ISSB’s Sustainability Disclosure Standards.

You’ll finish the course with the knowledge and confidence to apply new IFRS requirements correctly, keep financial statements compliant, and advise clients or colleagues without hesitation.

Look inside

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Contents

  • IFRS 19
    • Why IFRS 19 exists
    • IFRS 19's development
    • Objectives and scope
    • Making the election
    • Standards affected by IFRS 19
    • Assets and liabilities
    • Revenue
    • Financial instruments
    • Costs
    • A smooth transition
    • Other standards
  • IFRS for SMEs
    • What is IFRS for SMEs?
    • Qualifying entities
    • A new edition
    • Changes in the third edition
    • The upside
    • Section 2
    • Section 9
    • Section 11
    • Section 12
    • Section 19
    • Section 23
  • Sustainability
    • IFRS Sustainability Disclosure Standards
    • Differences
    • Materiality in IFRS S1
    • Strategy in IFRS S2
    • Metrics and targets in IFRS S2
    • Changes to IFRS S2
    • On the horizon
    • Other projects
  • IAS 28
    • The background
    • Dealing with associates
    • The objective
    • Me and my work
    • Potential impacts
    • Changes in ownership share
    • Impairments
    • Disclosures

How it works

Author

Wayne Bartlett

Wayne is an internationally acclaimed speaker and trainer on all aspects of public and private sector accounting and auditing standards. He has been instrumental in helping to develop the profession internationally and has taken lead roles in the development of new professional bodies and the accounting profession in Mozambique and Rwanda, and been extensively involved in developing financial reporting in many countries across the globe.

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Access to this course
Total CPD unitshourshours4 unitshourshours21 units20 hours21 hours1,500+ unitshourshours1,500+ unitshourshours
Access period120 days120 days12 months12+ months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team’s needs
Learn moreLearn moreLearn more
Recommended

Why not upgrade?

Find the best way to complete your CPD

Licence

All you need for this year and more.

Access to this course
Total CPD unitshourshours1,500+ unitshourshours
Access period12 months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs
Learn more

Why not upgrade?

Find the best way to complete your CPD

Course

Need just a few unitshourshours?

Access to this course
Total CPD unitshourshours4 unitshourshours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs

Why not upgrade?

Find the best way to complete your CPD

Pick n Mix

All you need for this year's CPD.

Access to this course
Total CPD unitshourshours21 units20 hours21 hours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs
Learn more

Why not upgrade?

Find the best way to complete your CPD

Team

Keep your whole team up to date.

Access to this course
Total CPD unitshourshours1,500+ unitshourshours
Access period12+ months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs
Learn more

Why not upgrade?

Find the best way to complete your CPD

Licence

Recommended

All you need for this year and more.

Access to this course
Total CPD unitshourshours1,500+ unitshourshours
Access period12 months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs
Learn more

Course

Need just a few unitshourshours?

Access to this course
Total CPD unitshourshours4 unitshourshours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs

Pick n Mix

All you need for this year's CPD.

Access to this course
Total CPD unitshourshours21 units20 hours21 hours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs
Learn more

Team

Keep your whole team up to date.

Access to this course
Total CPD unitshourshours1,500+ unitshourshours
Access period12+ months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs
Learn more

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