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Presentation and Disclosure in Financial Statements – IFRS 18 and IFRS 19
Venue Online - Microsoft Teams
Date Tuesday 16th September 2025
Time 09:30 - 12:30
Information In the session we will look at the key requirements of IFRS 18 and IFRS 19 in terms of the following:

IFRS 18

  • The purpose of IFRS 18 in terms of its innovative characteristics
  • What is within its scope
  • The improved structure of the statement of profit or loss (income statement) focusing on the three defined categories for income and expenses namely operating investing and financing and the new defined subtotals required the Standard
  • The enhanced transparency of management-defined performance measures
  • The new requirements entailing information to be provided on an aggregation or disaggregation basis in the primary financial statements and the notes

    IFRS 19

  • An overview and the necessity for a reduced disclosure framework
  • Objective of the new Standard
  • Eligible entities and Public accountability
  • Voluntary adoption and the requirement to disclose adoption in a statement of compliance
  • Principles behind the development of the disclosure requirements
  • Other IFRSs accounting standards’ disclosure requirements still relevant
  • The relevance of the materiality concept to disclosure requirements
  • Effective date and transition

    MQA Approval under Process
  • Presenter
    CPD Units 3 units on full attendance
    Seats Left 24
    Price Rs 5000
    Booking Deadline Tuesday 16th September 2025
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