CPD · intermediate
IFRS 18 — Presentation and Disclosure in Financial Statements (Self-paced)
About this course
Prepare your 2027 financial statements under IFRS 18: the five categories, the new subtotals, management-defined performance measures, the new disclosures, cash flows and transition, with one worked company throughout.
Syllabus
Module 1 – Why IFRS 181 lesson
Why IFRS 18 exists, and what it does and does not change
Module 2 – The new income statement4 lessons
The five categories: operating is what is left over
The investing and financing categories
Required subtotals: building the new income statement
Banks, insurers and investment companies: main business activities
Module 3 – Management-defined performance measures2 lessons
Management-defined performance measures: the three tests
The MPM note and reconciliation
Module 4 – Disclosure, cash flows and transition3 lessons
Aggregation, disaggregation, labelling and the by-nature note
Cash flows and transition: your 2026 figures
Implementing IFRS 18: systems, covenants and your action plan