Overview  

The IFRS 18: Presentation and Disclosure webinar provides accounting and finance professionals with a practical and in-depth understanding of the new presentation and disclosure requirements that will fundamentally change the way financial statements are prepared and presented. IFRS 18 introduces a new structure for primary financial statements, enhanced disclosure requirements, and clearer performance reporting, all of which will be effective from 1 January 2027. 

Join Prof Hentie van Wyk on 24 March 2026 from 10:00 am to 12:00 pm, as he unpacks the rationale behind IFRS 18, the key changes to financial statement presentation, management-defined performance measures, aggregation and disaggregation principles, and the consequential amendments to existing IFRS standards.   

Learning objectives  

Attending this webinar will equip you with the following skills: 

• Knowledge of presenting statements of profit or loss and other comprehensive income, changes in equity, and financial position 

• Expertise in presenting and disclosing management-defined performance measures 

• Understanding the consequential changes to the Statement of Cash Flows (IAS 7) 

• Insight into how IFRS 18 impacts IAS 8 

• Knowledge of applying aggregation and de-aggregation principles in financial reporting

Content 

The webinar will cover the following topics:  

• Introduction to IFRS 18 

• Overview of IFRS 18 

• Main changes introduced by IFRS 18 

• Rationale for the changes 

• Presentation of Financial Statements 

• Complete set of financial statements 

• General features of presentation and disclosure 

• Aggregation and disaggregation principles 

• Statement of Profit or Loss 

• The five categories of the statement of profit or loss 

• Non-controlling interests 

• Other Primary Financial Statements 

• Other primary statements (excluding Statements of Cash Flows) 

• Examples of primary financial statements 

• Disclosures and Performance Measures 

• Notes to the financial statements 

• Management-defined performance measures (MPMs) 

• Consequential Amendments to Existing Standards 

• Consequential changes to IAS 7 

• Consequential changes to IAS 8 

• Consequential changes to IAS 33 

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  

Prof Hentie van Wyk   

Prof van Wyk obtained his BCom degree in 1978 after which he served articles at KPMG. He qualified as a CA(SA) in 1982. He then left KPMG in 1984 to join the University of the Free State as a senior lecturer. He was promoted to Associate Professor in 1988 and to Professor and Head of the Centre for Accounting in 1992. He obtained a PhD in Public Sector Management in 2003.    

Prof van Wyk is currently the Programme Director for Chartered Accountancy Education at the University of the Free State. He lectured IFRS at postgraduate level for more than 30 years and is still involved with the School of Accountancy on a part-time basis. He is a former President of the SA Accounting Association and the former Vice-president of the International Association of Accounting Education and Research. He has published several articles in various research journals and is co-author of two well-known IFRS textbooks in South Africa. Prof van Wyk served as a board member of the Free State Society of Chartered Accountants for 20 years and he was also member of the Academic Review Committee of the SAICA from 2005 to 2012. An active member of the community, Prof van Wyk is an officer in his church.  

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. 

• Management accountants. 

• Accounting officers. 

• Independent reviewers. 

• Registered auditors. 

• Compilers. 

• 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 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 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: ticket@accountingacademy.co.za