Presentation of Financial Statements under IFRS 18 with adjustments Venue Online - Microsoft Teams Date Tuesday 20th October 2026 Time 09:30 - 12:30 Information Quick Recap on the Requirements of IFRS 18 • The purpose of IFRS 18 in terms of its innovative characteristics • What falls 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 (operating investing and financing) and the new defined subtotals required by the standard • The enhanced transparency of management-defined performance measures (MPMs) • The new requirements for providing information on an aggregation or disaggregation basis in the primary financial statements and the notes. Preparation of Financial Statements with Other IFRS Adjustments • The statement of profit or loss under IFRS 18 • The statement of financial position emphasising the impact of the aggregation and disaggregation principles of IFRS 18 • Relevant adjustments relating to: 1. IAS 16 – Property Plant and Equipment 2. IAS 37– Provisions Contingent Liabilities and Contingent Assets 3. IAS 23 – Borrowing Costs 4. IAS 19 – Employee Benefits 5. IFRS 18’s requirements on Associates 6. IFRS 9 – Financial Instruments 7. IFRS 15 – Revenue from Contracts with Customers MQA Approved Presenter Sanat Bheeroo CPD Units 3 units on full attendance Seats Left 6 Price Rs 5000 Booking Deadline Tuesday 20th October 2026 Map View Map