About this course
In response to investors’ concerns about the comparability and transparency of entities’ performance reporting, the IASB issued a new standard on 9 April 2024.
This course looks at the new standard - IFRS 18 Presentation and Disclosure in Financial Statements using practical examples and interim tests.
By completing this course, you will understand:
- the key changes to primary statements under IFRS 18
- the principles for aggregation and disaggregation under IFRS 18
- which category an income or expense item shall be classified into under IFRS 18
- the various rules for classifying specific items under IFRS 18
- what is considered a management-defined performance measure under IFRS 18.
Key information
- Designed for finance and accounting experts who are familiar with fundamental (local) accounting and reporting processes.
- CPD certificate is available upon successful completion of the course.
- Part of an e-learning series developed by PwC Academy.
