IFRS 18: Presentation and Disclosure in Financial Statements

(32 reviews)

by Wayne Bartlett

IFRS 18, the first new IFRS since 2017, is going to change the way you work. This course looks in detail at the key elements of this new standard and how it will impact you and the businesses that you work for.

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

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This course will enable you to

  • Understand the impact of this new IFRS and how it will redefine financial performance reporting
  • Apply the changes to the statement of profit or loss and other comprehensive income
  • Get to grips with the changes to the statement of financial position and the statement of changes in equity
  • Ensure the disclosure notes are accurate and comprehensive

About the course

Although IFRS standards are regularly reviewed and updated, a completely new one is a rare event.

IFRS 18: Presentation and Disclosure in Financial Statements is not just the only new standard for seven years, it’s also a crucial one. It replaces IAS 1, the foundation of IFRS, redefining financial performance reporting.

IFRS 18 is indispensable to understanding financial reporting, and this course looks in detail at the key elements of this new standard and how it will impact you and the businesses that you work for.

Look inside

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Contents

  • The key details
    • Replacing IAS 1
    • A new standard
    • Objectives and scope
    • Why we have financial statements
    • The primary focus
    • Primary financial statements
    • High-level issues
  • Profit or loss and other comprehensive income
    • A big impact
    • Categories
    • The five categories
    • Key requirements
    • Items that must be included
    • Totals and subtotals
    • Comprehensive and other comprehensive income
  • Financial position and changes in equity
    • Classifying assets and liabilities
    • Looking at the statements
    • The statement of financial position
    • Disaggregation
    • When to aggregate
    • The statement of changes in equity
  • The notes
    • Full disclosure
    • High-level content
    • Presenting notes
    • Presenting measures
    • Management-defined performance measures
    • Other 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.

Reviews

4.6
(32 reviews)
5
4
3
2
1
 
 
 
 
    ET
    Elbert T
    01 Jun 2025
    01 Jun 2025
    5 star
    OG
    Omphemetse G
    23 May 2025
    23 May 2025
    Very insightful learning. I was really lacking behind and very grateful to have this platform
    CL
    Cherie L
    20 May 2025
    20 May 2025
    it is too long
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Total CPD unitshourshours4 unitshourshours21 units20 hours21 hours1,500+ unitshourshours1,500+ unitshourshours
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