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Webinar | ACCA

Navigating the new presentation and disclosure requirements of IFRS 18 and IFRS 19

One of the four webinars covered in ACCA Hong Kong Accounting Updates Series 2026

Overview

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This webinar explains the key presentation and disclosure changes introduced by IFRS 18 with examples, together with the introduction of IFRS 19.

The webinar will cover the following:

  • HKFRS 18: Navigating the new requirements for financial performance reporting
    • A new structure of the income statement: new categories and subtotals
    • When investing in assets and/or providing financing to customers is the main business activity
    • Bringing new disclosure discipline to management-defined performance measures
    • Presenting information by aggregation and disaggregation
    • Consequential amendments on cash flow statement
  • HKFRS 19: Simplified financial reporting for eligible subsidiaries

Catherine Tang, Director, KPMG

Catherine Tang is an IFRS specialist in dealing with a wide range of accounting issues under IFRS/HKFRS. She has nearly 20 years of experience in providing technical and accounting advisory services to KPMG’s audit clients in Chinese Mainland and Hong Kong SAR. Apart from being a member in the Disclosure working group of the Hong Kong Institute of Certified Public Accountants, Catherine also actively participates in the global technical discussions on presentation and disclosures matters, in particular the practical issues from IFRS 18.

Orville Shiu, Senior Manager, KPMG

Orville Shiu is a Senior Manager in KPMG’s Audit Quality and Professional Practice. He specialises in supporting the firm and its clients with a wide range of IFRS/HKFRS financial reporting issues, including revenue, presentation etc. He regularly delivers training inside and outside the firm on financial reporting topics including IFRS 18.

  • The webinar is conducted in Cantonese.
  • The webinar is broadcast via ON24.
  • Each enrolee will receive an email confirmation including the webinar access links and passwords after successful registration.
  • Enrolee can access the recorded webinars until 31 March 2027.
  • Enrolee’s own attendance record can be downloaded in the webinar platform after attending the webinar.
  • The series is under ACCA’s Subsidy CPD Scheme. In the Scheme, three percent of seats of our selected CPD events are open on a complimentary and first-come, first-served basis to members who are currently entitled to reduced subscription and retired members on ACCA’s register. ACCA Hong Kong reserves the right to determine which CPD events are included under the Subsidy CPD Scheme. If you are eligible for the Scheme and would like to join the series, please drop us an email to hkinfo@accaglobal.com for enquiries.

Price

Member 140 HKD

Affiliate 140 HKD

Student 140 HKD

Approved employer 210 HKD

Public 280 HKD

Location

Hong Kong SAR of China

Date & time

On demand

Enquiries

Email enquiries hkinfo@accaglobal.com

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