{"product_id":"411207_acca-learning-china","title":"IFRS 18 Presentation and disclosure in financial statements","description":"\u003ch2\u003eAbout this course\u003c\/h2\u003e\u003cbr\u003e\nIn response to investors’ concerns about the comparability and transparency of entities’ performance reporting, the IASB issued a new standard on 9 April 2024.\u003cbr\u003e\n\u003cbr\u003e\nThis course looks at the new standard - IFRS 18 Presentation and Disclosure in Financial Statements using practical examples and interim tests.\u003cbr\u003e\n\u003cbr\u003e\nBy completing this course, you will understand:\u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003ethe key changes to primary statements under IFRS 18\u003c\/li\u003e\n\u003cli\u003ethe principles for aggregation and disaggregation under IFRS 18\u003c\/li\u003e\n\u003cli\u003ewhich category an income or expense item shall be classified into under IFRS 18\u003c\/li\u003e\n\u003cli\u003ethe various rules for classifying specific items under IFRS 18\u003c\/li\u003e\n\u003cli\u003ewhat is considered a management-defined performance measure under IFRS 18.\u003c\/li\u003e\n\u003c\/ul\u003e \u003cbr\u003e\n \u003ch4\u003eKey information\u003c\/h4\u003e\u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eDesigned for finance and accounting experts who are familiar with fundamental (local) accounting and reporting processes. \u003c\/li\u003e\n\u003cli\u003eCPD certificate is available upon successful completion of the course. \u003c\/li\u003e\n\u003cli\u003ePart of an e-learning series developed by PwC Academy. \u003c\/li\u003e\n\u003c\/ul\u003e\u003ch4\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cimg alt=\"ACCA PwC joint logo\" src=\"${PICTURE_CONTEXT_PATH}ckeditor_uploads\/ACCA_PWC_sml_471849.jpg\" style=\"margin: 5.0px;\"\u003e\u003cimg height=\"11\" src=\"https:\/\/learning.stage.accaglobal.com\/ils\/images\/transparent.gif\"\u003e\n\u003c\/h4\u003e","brand":"acca-learning-china","offers":[{"title":"Standard price \/ 0","offer_id":47382923706619,"sku":"100184","price":30.0,"currency_code":"GBP","in_stock":true},{"title":"Students \/ 110169","offer_id":47382923739387,"sku":"100184","price":30.0,"currency_code":"GBP","in_stock":true},{"title":"Members \/ 110167","offer_id":47382923772155,"sku":"100184","price":30.0,"currency_code":"GBP","in_stock":true},{"title":"Continuous learners \/ 3","offer_id":47382923804923,"sku":"100184","price":30.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0535\/6057\/4115\/files\/Image___IFRS_individual__1__411184.jpg?v=1780722791","url":"https:\/\/acca-learning.myshopify.com\/products\/411207_acca-learning-china","provider":"acca-learning","version":"1.0","type":"link"}