IFRS 18 Presentation and Disclosure in Financial Statements

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.
This new standard is IFRS 18 Presentation and Disclosure in Financial Statements, which this e-learning module focuses on.

By the end of this module, you will be able to:

• recall the key changes to primary statements under IFRS 18;

• recall the principles for aggregation and disaggregation under IFRS 18;

• identify which category an income or expense item shall be classified into under IFRS 18;

• distinguish the various rules for classifying specific items under IFRS 18;

• recognise what is considered a management-defined performance measure under IFRS 18.

This e-learning course takes approximately 50 minutes to complete, and as such, it can provide 1 learning hour – 1 CPD point based on a 50-minute hour. Upon completion of this course, you can print the certificate of completion as an evidence that you undertook the course.

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Further information:

• Training hours: 50 minutes
• CPD: 1.0
• Language: English
• Topics: IFRS, Reporting
• Sector: Corporates
• Training method: E-learning
• Type: Single course
• Geographic relevance: Global