Introduction

IFRS 18 introduces a significant evolution in financial reporting by replacing IAS 1 and establishing a more structured framework for presenting financial performance. The new standard enhances consistency in financial statements through revised profit or loss classifications, management-defined performance measures (MPMs), and improved aggregation and disaggregation requirements, enabling greater transparency and comparability for stakeholders.

The IFRS 18: Presentation and Disclosure in Financial Statements training course provides finance, audit, governance, and reporting professionals with a practical understanding of the standard's technical requirements and implementation challenges. Participants will examine the new presentation model, disclosure obligations, and transition requirements while developing practical approaches to updating reporting processes, systems, controls, and governance practices.

The training course also explores implementation strategies across a range of industries, enabling participants to prepare financial reporting functions for IFRS 18 adoption while supporting effective communication with auditors, boards, regulators, and investors.

Key focus areas of this IFRS 18: Presentation and Disclosure in Financial Statements training course include:

Key Learning Outcomes

At the end of this IFRS 18: Presentation and Disclosure in Financial Statements training course, participants will be able to:

Training Methodology

This training course follows a practical and interactive learning approach that combines expert instruction, technical illustrations, reporting examples, guided discussions, and practical exercises. Participants will practise financial statement classification, disclosure preparation, performance measure reconciliations, and transition planning using representative reporting scenarios drawn from a range of industry sectors.

The methodology focuses on translating IFRS 18 requirements into practical reporting improvements that strengthen compliance, governance, and financial reporting quality.

IFRS 18: Presentation and Disclosure in Financial Statements

Who Should Attend?

This training course is designed for professionals responsible for financial reporting, accounting, governance, audit, and financial analysis, including:

  • CFOs, Finance Directors, and Financial Controllers
  • Financial Reporting, Consolidation, FP&A, and Accounting Professionals
  • External Auditors, Internal Auditors, and Audit Managers
  • Audit Committee, Governance, and Board Reporting Professionals
  • Financial Analysts, Bankers, Regulators, and Financial Statement Users

Course Outline

Day 1

Understanding IFRS 18 and the Future of Corporate Financial Reporting

  • Evolution from IAS 1 to IFRS 18 and the rationale for change
  • Objectives, principles, scope, and application of IFRS 18
  • Key differences between IAS 1 and IFRS 18 requirements
  • Business benefits of improved financial statement presentation
  • Implementation timeline and transition considerations
  • Governance implications and organisational readiness assessment
Day 2

Applying the New Financial Statement Presentation Framework

  • Structure of the new Statement of Profit or Loss
  • Operating, investing, and financing categories
  • Mandatory subtotals and presentation requirements
  • Classification of income and expenses
  • Aggregation, disaggregation, and materiality considerations
  • Presentation of unusual items and comparative information
Day 3

Management Performance Measures (MPMs), Disclosure and Financial Communication

  • Understanding the purpose and application of Management Performance Measures
  • Mandatory MPM disclosures and reconciliation requirements
  • Alternative performance measures and stakeholder expectations
  • Narrative reporting and financial communication strategies
  • Avoiding common disclosure errors and reporting inconsistencies
  • Strengthening transparency through effective financial statement disclosures
Day 4

Implementing IFRS 18 Across the Organisation

  • Developing an IFRS 18 implementation roadmap 
  • Governance structures and implementation project management
  • Conducting gap analyses and updating accounting policies
  • Evaluating ERP systems and financial reporting processes
  • Strengthening internal controls and audit readiness
  • Managing organisational change and finance team capability development
Day 5

Achieving Financial Reporting Excellence Under IFRS 18

  • Best practices for high-quality financial reporting
  • Strengthening financial governance and executive reporting
  • Enhancing Board reporting and stakeholder confidence
  • Digital finance, automation, and AI-enabled reporting developments
  • Continuous improvement and post-implementation monitoring
  • Developing a sustainable IFRS 18 implementation and reporting roadmap

International Standards & Professional Alignment

Our training courses are aligned with internationally recognised professional standards and frameworks across leadership, strategy, finance, governance, risk, compliance, and audit. By integrating globally trusted models, we ensure learners develop practical, relevant, and industry-recognised capabilities.

Our trainings draw on leading international standards and professional frameworks, including ISO, ISACA, COSO, OECD, IIA, FATF, Basel, IFRS/ISSB, GRI, NIST, CPD, ILM and the OECD AI Principles. This alignment ensures consistency with global best practices across financial management, risk oversight, digital governance, sustainability, and strategic decision-making..

Designed in alignment with globally recognised professional bodies, our courses support continuous professional development, strengthen organisational capability, and provide clear pathways toward professional certifications valued worldwide.

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