IFRS 18 Key Changes and Practical Implications

Executive Briefing | Live Online | Half-Day

Date: 15 April 2026
Duration: 3.5 hours
Format: Live online – interactive
Language: English
Level: Professional / Executive
 

Programme Overview

This executive briefing provides a clear, structured and practical understanding of IFRS 18, the new standard on the presentation and disclosure of financial statements, replacing IAS 1.

It is designed for finance professionals who need to quickly understand the key changes introduced by IFRS 18, assess their impact on financial performance, KPIs and communication, and prepare for future implementation without unnecessary technical overload.

Learning Objectives

By the end of the session, participants will be able to:

• Understand the rationale, objectives and scope of IFRS 18

• Identify the key differences between IAS 1 and IFRS 18

• Analyse the new mandatory structure of the income statement

• Understand the concept and requirements of Management Performance Measures (MPM)

• Assess the impact of IFRS 18 on KPIs, financial analysis and communication

Programme Structure

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Part 1 – From IAS 1 to IFRS 18: Why a New Standard?

• Limitations of IAS 1 in presenting financial performance

• Objectives and philosophy of IFRS 18

• Scope, effective date and transition overview

• Key implications for preparers and users of financial statements

Part 2 – New Income Statement Structure under IFRS 18

• Mandatory categories:

  • Operating

  • Investing

  • Financing

• New mandatory subtotals:

  • Operating profit

  • Profit before financing and income tax

• Classification principles and areas of judgment

• Practical examples of income and expense classification