IFRS 18: Presentation and Disclosure
Presenters : Prof. Hentie van Wyk
Overview
The "wait and see" period for IFRS 18 is over. Because this standard requires full retrospective application, the data you are recording right now in 2026 will form the comparative backbone of your 2027 financial statements.
If your Chart of Accounts hasn't been reconfigured for the new "Operating, Investing, and Financing" categories, you are already behind.
Join Prof Hentie van Wyk for a high-impact technical deep dive designed to move you from theory to implementation.
Learning objectives
Attending this webinar will equip you with the following skills:
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The New Income Statement: Master the 5-category structure and the newly mandatory subtotals.
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Audit-Proofing MPMs: Learn how to move "Adjusted EBITDA" and other management measures into the audited notes without triggering reporting errors.
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The IAS 7 & IAS 8 Ripple Effect: Understand how IFRS 18 fundamentally changes your Cash Flow presentation and accounting policy disclosures.
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Aggregation vs. De-aggregation: Stop "hiding" costs in 'Other Expenses'—learn the new rules for granular reporting.
Content
The webinar will cover the following topics:
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Introduction to IFRS 18
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Overview of IFRS 18
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Main changes introduced by IFRS 18
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Rationale for the changes
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Presentation of Financial Statements
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Complete set of financial statements
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General features of presentation and disclosure
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Aggregation and disaggregation principles
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Statement of Profit or Loss
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The five categories of the statement of profit or loss
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Non-controlling interests
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Other Primary Financial Statements
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Other primary statements (excluding Statements of Cash Flows)
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Examples of primary financial statements
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Disclosures and Performance Measures
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Notes to the financial statements
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Management-defined performance measures (MPMs)
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Consequential Amendments to Existing Standards
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Consequential changes to IAS 7
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Consequential changes to IAS 8
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Consequential changes to IAS 33
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