Overview
Over the past year, several significant updates have been made to financial reporting standards. Some of the key new and revised standards include:
- IFRS 18 – Presentation and Disclosure in Financial Statements
- IFRS 19 – Subsidiaries without Public Accountability: Disclosures
- IFRS for SMEs (Third Edition)
- IAS 21 – Lack of Exchangeability
To help you stay informed and compliant, Caryn Maitland CA(SA) will present a two-part Annual Accounting Update webinar. These sessions will unpack the key amendments, new standards, interpretations and upcoming IASB projects relevant for the 2025/2026 reporting cycle.
- Part 1: New Standards, Interpretations and Agenda Decisions - 17 November 2025 (10h00 - 12h00)
- Part 2: IASB Work Plan, Future Projects and Cross-Cutting Developments - 24 November 2025 (10h00 – 12h00)
Learning objectives
By attending this webinar you will gain the following competencies:
- Understand the structure and disclosure changes under IFRS 18 Presentation and Disclosure in Financial Statements.
- Identify how IFRS 19 applies to subsidiaries without public accountability and when reduced disclosures may be used.
- Grasp key updates in the IFRS for SMEs Third Edition, including revenue, financial instruments, and business-combination revisions.
- Apply IAS 21 Lack of Exchangeability and IFRS 9/7 amendments effective in 2025–2026.
- Translate these technical updates into clear year-end planning, disclosure mapping, and client-communication strategies.
Content
The webinar will cover the following topics:
- New Standards and Effective Dates
- IFRS 18 Presentation and Disclosure in Financial Statements
- Core structure: operating, investing, financing categories
- New defined subtotals and management performance measures (MPMs)
- Disaggregation & note-linkage principles
- Transition, comparatives & early adoption
- IFRS 19 Subsidiaries without Public Accountability – Disclosures
- Eligibility criteria and scope
- Link to IFRS 10 Consolidated Financial Statements
- Reduced disclosure examples and transition
- IFRS for SMEs Third Edition
- Revenue (Section 23) – alignment with IFRS 15
- Financial Instruments (Section 11/12) – IFRS 9 alignment
- Business Combinations and Goodwill (Section 19)
- Disclosures and transition reliefs
- • IAS 21 – Lack of Exchangeability
- Determining exchangeability and spot rate estimation
- Disclosure requirements and impact on translation differences
- Annual Improvements (Volume 11) and IFRS 9/7 amendments (2026 effective)
- IFRS 18 Presentation and Disclosure in Financial Statements
- B. Interpretations and Agenda Decisions
- IFRIC Updates 2025
- Transaction costs
- Prepayment options
- Disaggregation clarifications
- IFRIC Updates 2025
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.
- Accounting officers.
- Registered auditors.
- Compilers.
- Independent reviewers.
- 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 SA Accounting Academy, we recognise 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 prioritise 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 [email protected] or call 010 593 0466. Together, let's design a training program that elevates your team's capabilities and aligns with your organisational 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: [email protected]