This is Part 2 of a two‑part training course. Part 1 was presented earlier in May 2026. Please ensure you have booked and attended both Part 1 and Part 2 to cover the full course content. Understanding the New Financial Statement Presentation Requirements Under IFRS 18 Overview On 9 April 2024, the International Accounting Standards Board (IASB) issued IFRS 18 Presentation and Disclosure in Financial Statements, replacing IAS 1 Presentation of Financial Statements. Effective for annual reporting periods beginning on or after 1 January 2027, IFRS 18 introduces significant changes aimed at improving transparency, [...]

Understanding the New Financial Statement Presentation Requirements Under IFRS 18 Overview On 9 April 2024, the International Accounting Standards Board (IASB) issued IFRS 18 Presentation and Disclosure in Financial Statements, replacing IAS 1 Presentation of Financial Statements. Effective for annual reporting periods beginning on or after 1 January 2027, IFRS 18 introduces significant changes aimed at improving transparency, comparability, and consistency in financial reporting. While IFRS 18 does not change the recognition or measurement of items in the financial statements, it fundamentally changes how financial performance is presented and disclosed. The standard places particular emphasis [...]