SAVE 30% USING CODE ACPD30
This course will enable you to
- Understand the impact of this new IFRS and how it will redefine financial performance reporting
- Apply the changes to the statement of profit or loss and other comprehensive income
- Get to grips with the changes to the statement of financial position and the statement of changes in equity
- Ensure the disclosure notes are accurate and comprehensive
About the course
Although IFRS standards are regularly reviewed and updated, a completely new one is a rare event.
IFRS 18: Presentation and Disclosure in Financial Statements is not just the only new standard for seven years, it’s also a crucial one. It replaces IAS 1, the foundation of IFRS, redefining financial performance reporting.
IFRS 18 is indispensable to understanding financial reporting, and this course looks in detail at the key elements of this new standard and how it will impact you and the businesses that you work for.
Look inside
Contents
- The key details
- Replacing IAS 1
- A new standard
- Objectives and scope
- Why we have financial statements
- The primary focus
- Primary financial statements
- High-level issues
- The statement of profit or loss and other comprehensive income
- A big impact
- Categories
- The five categories
- Key requirements
- Items that must be included
- Totals and subtotals
- Comprehensive and other comprehensive income
- The statement of financial position and the statement of changes in equity
- Classifying assets and liabilities
- Looking at the statements
- The statement of financial position
- Disaggregation
- When to aggregate
- The statement of changes in equity
- The notes
- Full disclosure
- High-level content
- Presenting notes
- Presenting measures
- Management-defined performance measures
- Other disclosures
How it works
Reviews
Recommended | ||||
Why not upgrade?Find the best way to complete your CPD | CourseNeed just a few unitshourshours? | Pick n MixAll you need for this year's CPD. | LicenceAll you need for this year and more. | TeamKeep your whole team up to date. |
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Access to this course | ||||
Total CPD unitshourshours | 4 unitshourshours | 21 units20 hours21 hours | 800+ unitshourshours | 800+ unitshourshours |
Access period | 120 days | 120 days | 12 months | 12+ months |
Audit-proof CPD completion certificate | ||||
Immediate access to our entire CPD catalogue | ||||
Exclusive news and CPD every week plus monthly webinars, all year round | ||||
Account manager on hand to support your team’s needs | ||||
Learn more | Learn more | Learn more | ||
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Find the best way to complete your CPD
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SAVE 30% USING CODE ACPD30