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IFRS 18 Presentation and Disclosure in Financial Statements Part 2

2026-05-15T11:00:40+02:00

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, comparability, [...]

IFRS 18 Presentation and Disclosure in Financial Statements Part 22026-05-15T11:00:40+02:00

IFRS 18 Presentation and Disclosure in Financial Statements Part 1

2026-05-14T11:24:50+02:00

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 on [...]

IFRS 18 Presentation and Disclosure in Financial Statements Part 12026-05-14T11:24:50+02:00

Educational Modules on the Third Edition of IFRS for SMEs Published

2026-01-29T15:28:59+02:00

LATEST UPDATE Educational Modules on the Third Edition of IFRS for SMEs Published The IFRS Foundation has published a package of new educational resources to support implementation of the third edition of the IFRS for SMEs Accounting Standard. These materials are aimed at stakeholders learning about or applying the IFRS for SMEs Accounting Standard. New educational modules: • Module 23 Revenue from Contracts with Customers • Module 15 Joint Arrangements • Module 28 Employee Benefits. Each module provides practical support and includes a comparison to the related full IFRS Accounting Standard. The educational modules are available on: https://www.ifrs.org/supporting-implementation/2025-ifrs-for-smes-supporting-materials/modules/ [...]

Educational Modules on the Third Edition of IFRS for SMEs Published2026-01-29T15:28:59+02:00

IFRS 19: Subsidiaries without Public Accountability

2026-02-17T21:33:53+02:00

Understanding the new reduced-disclosure standard for eligible subsidiaries. Overview Many auditors and preparers are familiar with the burden subsidiaries face when preparing extensive financial disclosures — often duplicating information already reported at group level. IFRS 19, Subsidiaries without Public Accountability: Disclosures, introduces a transformative solution. This new standard allows eligible subsidiaries to apply a reduced set of disclosure requirements instead of the full disclosure demands of other IFRS Accounting Standards. The result: streamlined reporting, reduced workload, and improved efficiency — without compromising the usefulness of financial statements for stakeholders. Effective for annual reporting periods beginning [...]

IFRS 19: Subsidiaries without Public Accountability2026-02-17T21:33:53+02:00

IFRS 19: Subsidiaries without Public Accountability

2026-01-19T11:35:45+02:00

Understanding the new reduced-disclosure standard for eligible subsidiaries. Overview Many auditors and preparers are familiar with the burden subsidiaries face when preparing extensive financial disclosures — often duplicating information already reported at group level. IFRS 19, Subsidiaries without Public Accountability: Disclosures, introduces a transformative solution. This new standard allows eligible subsidiaries to apply a reduced set of disclosure requirements instead of the full disclosure demands of other IFRS Accounting Standards. The result: streamlined reporting, reduced workload, and improved efficiency — without compromising the usefulness of financial statements for stakeholders. Effective for annual reporting periods beginning [...]

IFRS 19: Subsidiaries without Public Accountability2026-01-19T11:35:45+02:00

Educational Modules on the Third Edition of IFRS for SMEs Published

2025-11-28T13:42:52+02:00

LATEST UPDATE Educational Modules on the Third Edition of IFRS for SMEs Published The IFRS Foundation has published a package of new educational resources to support implementation of the third edition of the IFRS for SMEs Accounting Standard. These materials are aimed at stakeholders learning about or applying the IFRS for SMEs Accounting Standard. New educational modules: Module 12 Fair Value Measurement Module 9 Consolidated and Separate Financial Statements. Each module provides practical support and includes a comparison to the related full IFRS Accounting Standard. The educational models are available on: https://www.ifrs.org/supporting-implementation/2025-ifrs-for-smes-supporting-materials/modules/ more [...]

Educational Modules on the Third Edition of IFRS for SMEs Published2025-11-28T13:42:52+02:00

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