COURSE OVERVIEW
IFRS 18, titled “Presentation and Disclosure in Financial Statements,” is a new standard issued by the International Accounting Standards Board (IASB) on April 9, 2024. It aims to improve the presentation and disclosure requirements in financial statements, making them more comparable and informative for users. This course is designed to equip finance professionals with the knowledge and skills necessary to understand and implement the new presentation and disclosure requirements in financial statements. The course will cover the rationale behind the changes, detailed guidelines on categorizing financial information, aggregation and disaggregation principles, the introduction of Management-defined Performance Measures (MPMs), and improvements to the statement of cash flows. Practical examples, case studies, and interactive workshops will be integral parts of the training to ensure participants can apply the concepts in real-world scenarios.
