Overview    

While Part 1 of our Annual Accounting Updates (2025/2026) explored the key amendments, new standards, and interpretations impacting the 2025/2026 reporting cycle, Part 2 turns the focus to the IASB’s upcoming projects and redeliberations that are set to reshape financial reporting from 2026 onwards. 

Join Caryn Maitland CA(SA) on 24 November 2025, from 10h00 to 12h00, for the second instalment of this annual update. This session will help you stay ahead of evolving standards, ensure compliance and maintain accuracy in your financial reporting. 

Learning objectives   

By attending this webinar you will gain the following competencies:  

• Understand key IASB projects currently being redeliberated and their direction. 

• Anticipate disclosure and presentation impacts from new proposals before they become mandatory. 

• Integrate upcoming standards into their multi-year implementation plans. 

• Prepare for narrative reporting under the Revised Practice Statement on Management Commentary and its link to ISSB sustainability reporting. 

Content  

The webinar will cover the following topics:   

• A. IASB Work Plan and Future Projects 

  • Financial Instruments with Characteristics of Equity (FICE) 

    • Classification principles and presentation changes 

    • Disclosure enhancements under IFRS 7 

    • Impact on hybrid and complex financing instruments 

  • Equity Method (IAS 28 Revisions) 

    • Step acquisitions and partial disposals 

    • Upstream and downstream transaction elimination 

    • Proposed simplifications and new disclosures 

  • Business Combinations – Disclosures, Goodwill and Impairment 

    • Enhanced post-acquisition performance reporting 

    • Synergy disclosures and cash flow tracking 

    • Retention of impairment-only model 

  • Dynamic Risk Management (ED expected Q4 2025) 

    • Portfolio hedging and interest rate repricing risk 

    • Accounting policy alignment with IFRS 9 

  • Rate-Regulated Activities 

    • Recognition of regulatory assets and liabilities 

    • Disclosures and transition expectations 

• B. Cross-Cutting Developments 

  • Revised Practice Statement 1 – Management Commentary 

    • Integration with sustainability and governance reporting 

    • Linkage to narrative and financial information 

  • IAS 12 Amendments – Pillar Two Tax Disclosures 

    • Ongoing temporary exceptions and enhanced disclosure expectations  

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]