Overview    

Several new and amended standards becoming effective in the 2026 financial reporting period. Most notably, IFRS 18 – Presentation and Disclosure in Financial Statements introduces fundamental changes to how performance is presented, while IFRS 19 – Subsidiaries without Public Accountability: Disclosures establishes a new reporting framework for eligible subsidiaries.  

This webinar provides a clear and practical update on the most critical IFRS developments including recent IFRIC agenda decisions and ongoing IASB projects that impact the 2026 reporting cycle. It focuses on the key technical requirements and common application challenges.   

Join Caryn Maitland CA(SA) on 26 January 2026 from 10h00 to 12h00 as she unpacks the key IFRS changes for 2026, explains their practical implications and equips you with the knowledge required to ensure compliance, consistency and audit readiness.   

Learning objectives   

Attending this webinar will equip you with the following skills:  

• Understand the objectives, structure and practical implications of IFRS 18 including changes to the statement of profit or loss, required subtotals, expense presentation and management-defined performance measures. 

• Gain clarity on IFRS 19 including eligibility criteria, reduced disclosure requirements and how it differs from IFRS for SMEs. 

• Identify and interpret IFRIC agenda decisions relevant to 2026, particularly those linked to IFRS 18 presentation, classification and disclosure issues. 

• Understand which IASB Work Plan projects and amendments are most relevant for 2026 financial statements and which developments should be monitored for future periods. 

• Apply professional judgement confidently, ensuring financial statements comply with IFRS, the Companies Act and professional standards while avoiding common implementation errors. 

Content   

The webinar will cover the following topics:  

• Overview of the IASB Work Plan and the 2026 Reporting Environment. 

  • Purpose and structure of the IASB Work Plan. 

  • Mandatory standards, exposure drafts and agenda decisions. 

  • Effective dates, transition timelines, and early adoption considerations. 

• IFRS 18 – Presentation and Disclosure in Financial Statements. 

  • Objective and scope of IFRS 18. 

  • Replacement of IAS 1 presentation requirements. 

  • Statement of profit or loss: 

    • Operating, investing and financing categories. 

    • Mandatory subtotals and consistency requirements. 

  • Expense presentation by nature and by function. 

  • Management-defined performance measures (MPMs). 

  • Enhanced disclosure and comparability requirements. 

  • Interaction with IAS 7, IAS 12 and other relevant standards. 

  • IFRIC agenda decisions and interpretive issues related to IFRS 18. 

• IFRS 19 – Subsidiaries without Public Accountability 

  • Purpose and scope of IFRS 19. 

  • Eligibility criteria and exclusions. 

  • Reduced disclosure framework. 

  • Recognition and measurement under full IFRS. 

  • Comparison with IFRS for SMEs. 

  • Strategic considerations for group reporting. 

• IFRIC Agenda Decisions Relevant to 2026. 

  • Role and authority of IFRIC agenda decisions. 

  • IFRS 18-related agenda decisions. 

  • Expense classification, presentation and disclosure issues. 

  • Implications for accounting policies and professional judgement 

• Other IASB Projects and Amendments Impacting 2026. 

  • Financial instruments with characteristics of equity. 

  • IFRS 9 developments (measurement, transaction costs, risk mitigation). 

  • IFRS 16 post-implementation review. 

  • IAS 28, IAS 37 and targeted improvements. 

  • Rate-regulated activities standard. 

  • Pipeline projects practitioners should monitor. 

• IFRS for SMEs – Interaction with IFRS Developments. 

  • Position of IFRS for SMEs in the 2026 reporting landscape. 

  • When IFRS for SMEs remains appropriate. 

  • Disclosure and transition considerations 

• South African Context and Professional Considerations 

Obtaining your CPD certificate  

This training is compliant with the International Education Standard (IES7) issued by the International Federation of Accountants and recognised for CPD by relevant professional bodies including ACCA, CIMA, IAC, IIA, SAICA and SAIPA.  

All attendees are issued with a CPD certificate available in an online profile.  

About the presenter  

Caryn Maitland CA(SA) 

Caryn Maitland is a Chartered Accountant (SA). She has been a member of IRBA as a registered auditor and accountant since 2002 and is also a registered member of SAICA. 

Caryn has lectured Auditing and Accounting at various institutions and has conducted independent workshops and seminars for professional accountants since 2006 on various topics. She has presented on the national tour for the annual Legislation Update with ProBeta Training (Pty) Ltd in 2014 and 2015, as well as on the FASSET national tour for the Tax Administration Act in 2014.  Caryn is also involved with the annual SAICA SMP Technical tour. 

Who should attend?  

The following persons will benefit from attending this webinar:  

• Practising accountants including: CA(SA), Professional Accountant (SA), AGA(SA), FCCA, BAP(SA), BA(SA) and ACCA.  

• Registered auditors.  

• Audit managers.  

• Trainee accountants.  

Price 

• R 450.00 - Online admission - Individual.  

• Group Price 1 - From R337 per person (up to 5 users)   

• Group Price 2 - From R260 per person (up to 10 users)   

• Group Price 3 - From R224 per person (over 11 users)  

Steps to register for the event:   

If you already have a profile, login and register for the webinar.  

If you don’t have a profile, create a free profile then login and register for the webinar.  

Click here to create a free profile (There is no charge to create a profile and gain access to our free Monthly Practice Management Series).  

Click here to find out about the Technical Resource Centre & CPD Subscription options.  

Additional material  

By attending this webinar you will be provided with:  

• A summarised slide presentation.  

• Reference documents and/or course material where available.  

• You can ask questions during the webinar and you will also have access to the presenter after the webinar.  

Corporate training solutions  

At the Accounting Academy, we recognize the evolving needs of businesses in today's dynamic environment. Beyond our standard webinar offerings, we provide tailored corporate training solutions designed to empower your team with the latest in accounting and professional skills. Whether you're looking for online sessions or face-to-face training, our programs are crafted to ensure a comprehensive and engaging learning experience.  

Drawing inspiration from modern training methodologies, our corporate solutions are interactive, adaptable, and focused on real-world applications. We prioritize hands-on learning, ensuring your team can immediately apply their newfound knowledge in practical scenarios.  

Interested in a bespoke corporate training experience? Reach out to us at corporate@accountingacademy.co.za or call 010 593 0466. Together, let's design a training program that elevates your team's capabilities and aligns with your organizational goals.  

Contact us   

Have any questions or need any assistance? Contact us today!  

• Online chat through our website.  

• WhatsApp: Start chatting (+27635026114)  

• Phone: 010 593 0466  

• E-mail: ticket@accountingacademy.co.za