IFRS 18 presentation and disclosure in financial statements

Explore the main concepts of IFRS 18 through practical examples

Overview

In response to investors’ concerns about the comparability and transparency of entities’ performance reporting, the IASB issued a new standard on 9 April 2024.

In this course you will look at the new standard - IFRS 18 Presentation and Disclosure in Financial Statements using practical examples and interim tests.

Learning outcomes
Additional information

You will learn:

the key changes to primary statements under IFRS 18
the principles for aggregation and disaggregation under IFRS 18
which category an income or expense item shall be classified into under IFRS 18
the various rules for classifying specific items under IFRS 18
what is considered a management-defined performance measure under IFRS 18.

Designed for finance and accounting experts who are familiar with fundamental (local) accounting and reporting processes.
Part of the IFRS e-learning series developed by PwC Academy.
CPD certificate is available upon successful completion of all courses.
12-month access.

Price

Price 30 GBP

Location

Global

Date & time

On demand

Book on ACCA Learning

Course providers