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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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