CPD · advanced
IFRS 18 — Presentation and Disclosure in Financial Statements; Preparing Your Financial Statements for 2027
Syllabus
Session 111 lessons · 1½ h
Introduction and Background4 min
IAS 1 Development12 min
Comparability Under IAS 18 min
IFRS 18 Overview7 min
Classification Principles12 min
Operating and Investing Categories11 min
Business Model Exceptions11 min
Statement Presentation Format11 min
Management Performance Measures12 min
Aggregation and Cash Flows11 min
Transition and Implementation14 min
Session 212 lessons · 1½ h
Recap of Day 110 min
IAS 8 Renaming5 min
Accounting Estimate Changes10 min
Transaction Classification Cases15 min
Asset Disposal Classification8 min
Core Business Assessment6 min
Building Required Subtotals8 min
MPMs in practice: gross profit and adjusted EBITDA10 min
Expense Disclosure Requirements13 min
Banking Sector Classification11 min
Investment Business Assessment5 min
MPM Reconciliation and Closing7 min