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IFRS 18 Presentation and Disclosure in Financial Statements

In-house course

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3.00
Attendance at this seminar will secure 3 hour/s verifiable CPD points including other professional bodies (SAICA, SAIBA, ACCA, IACSA, IRBA & etc)
TRISTAN DAVID-CREWE WHITE   tristan@probetatraining.co.za
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IFRS 18 is the new ‘presentation of financial
statements’ standard, replacing IAS 1. The effective date of IFRS 18 is for financial
periods that begin on or after 1 January 2027.
 

This standard guides you in terms of the concepts
that underlie all IFRS standards and set out the principles that embody an IFRS-based set of financial statements.
 

IFRS 18 also lays out what makes up a set of IFRS-based financial statements, and the minimum content requirements within each
such statement except for the statement of cash flows dealt with separately
under IAS 7.


  • Help you identify when the new
    standard becomes effective and the old IAS 1 standard is replaced


  • Simplify the IFRS 18 standard
    requirements and principles

  • Inform you as to the minimum expected
    content within each relevant statement that makes up a full set


  • Identify and simplify any accounting
    policy elections that may arise


  • Demonstrate an illustrative set of
    IFRS 18 financial statements (if available)


  • Highlight the core principles to be
    borne in mind when preparing financial statements
  • Objective and scope

  • General requirements for financial
    statements

  • Aggregation and disaggregation


  • Identify what makes up a complete set
    of financial statements

  • Simplify the requirements for
    preparing each statement, including identifying any accounting policy elections
    (statement of cash flows is excluded)
  • Statement of profit and loss
  • Statement presenting comprehensive
    income
  • Statement of financial position
  • Statement of changes in equity
  • Describe the minimum expected content
    / line items within each statement (statement of cash flows is excluded)
  • Determine what is required to be
    included in the notes to the financial statements, which may include accounting
    policy related disclosures
  • Demonstration of an illustrative set
    of IFRS 18 based financial statements (if available)

  • Audit managers
  • Audit partners
  • Auditors
  • Bookkeepers
  • Financial accountants
  • All levels SAICA trainees
  • Ethics officers
  • Compliance officers



  • Strong
    / stable internet connection

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