IFRS 18 Presentation and Disclosure in Financial Statements | 5-Day Implementation Workshop
IFRS 18 implementation training has never been more urgent for finance professionals worldwide. IFRS 18 Presentation and Disclosure in Financial Statements replaces IAS 1 for annual periods beginning on or after 1 January 2027. Shasat’s five-day IFRS 18 implementation training workshop equips finance professionals with a comprehensive and practical understanding of the new standard. Furthermore, it provides a clear implementation roadmap covering all key changes from IAS 1.
This five-day workshop is designed for finance professionals across all levels and sectors. Specifically, it covers mandatory income statement classification, management-defined performance measures MPMs, cash flow statement changes, and retrospective application requirements. Furthermore, the programme incorporates the latest IASB December 2025 and IFRIC March 2026 clarifications. Consequently, participants gain the most current and technically authoritative IFRS 18 implementation training available globally.
The IFRIC March 2026 clarifications address several critical implementation questions. Specifically, they cover the scope of operating category classification under paragraph 83 of IFRS 18. Additionally, they address the classification of gains and losses on derivative financial instruments. Furthermore, they clarify the treatment of foreign exchange differences from intragroup monetary items. Consequently, these clarifications directly affect how finance teams classify and present transactions in the new income statement structure.
The programme objectives are:
- Provide a comprehensive understanding of IFRS 18 requirements including income classification, MPMs, cash flow changes, and IAS 1 transition
- Deliver a clear implementation roadmap with planning strategies and key milestones for IFRS 18 adoption
- Apply the latest IASB December 2025 and IFRIC March 2026 clarifications to real financial statements
- Develop practical skills in applying IFRS 18 presentation and disclosure requirements to complex transactions
- Strengthen decision-making through deep knowledge of IFRS 18 requirements and their impact on financial reporting
- Address risk management and compliance challenges arising from the IFRS 18 transition
- Position participants to lead IFRS 18 implementation confidently before the 1 January 2027 effective date
Management Reporting and the Use of Non-GAAP Performance Measure
This IFRS 18 implementation training programme delivers a practical and structured understanding of IFRS 18 Presentation and Disclosure. It places particular focus on management reporting and management-defined performance measures MPMs. Furthermore, participants gain clarity on the new mandatory classification of income and expenses. Specifically, the five categories are operating, investing, financing, income taxes, and discontinued operations. Consequently, participants understand how IFRS 18 improves transparency and comparability in financial statements.
Moreover, the course explains the presentation of required totals and subtotals in the statement of profit or loss. These include operating profit or loss and profit or loss before financing and income taxes. These changes significantly reduce the judgemental flexibility previously used in performance reporting. Additionally, the programme addresses the mandatory MPM disclosure requirements introduced by IFRS 18. Consequently, finance professionals learn exactly how to disclose management-defined performance measures in the notes to financial statements.
Furthermore, this IFRS 18 implementation training goes beyond technical compliance. It addresses real-world implementation challenges including aggregation and disaggregation requirements and disclosure principles. Additionally, participants learn how to align external reporting with internal management reporting frameworks. Consequently, finance professionals strengthen financial communication, support better decision-making, and manage stakeholder expectations with confidence.
Key Learning Features
- Mandatory income statement classification under IFRS 18 — operating, investing, financing, income taxes, and discontinued operations categories
- Specified totals and subtotals under IFRS 18 — operating profit or loss and profit or loss before financing and income taxes
- Management-defined performance measures MPMs — mandatory disclosure requirements, reconciliation obligations, and prominence restrictions
- Aggregation and disaggregation requirements under IFRS 18 and interaction with materiality judgements
- Changes to the cash flow statement presentation under IFRS 18 — classification of interest, dividends, and taxes paid
- Retrospective application of IFRS 18 in annual and interim financial statements and comparative period restatement requirements
- IFRS 18 transition planning strategies — key milestones, systems impact assessment, and governance framework updates
- IFRS 18 versus IAS 1 — comprehensive comparison of all presentation and disclosure changes for financial reporting professionals
- IFRS 18 versus US GAAP non-GAAP measures — convergence, divergence, and implications for dual reporters
- Preparing financial statements under IFRS 18 — practical examples and real-world case studies across multiple industries
- Risk management and compliance implications of IFRS 18 for financial reporting teams and audit committees
- IFRS 18 impact on analyst communication, investor relations, and earnings release disclosures
Global Program Schedule
Shasat also delivers focused 2-Day IFRS 18 Presentation and Disclosure workshops at the following global cities:
Online | London | Singapore | Toronto | Hong Kong | Dubai | Sydney | Cape Town | Miami | | Rio De Janeiro
For More Information
Reach out to our customer service team for information regarding the IFRS 18 Presentation and Disclosures in Financial Statements training course.
Instructor Bio
The course instructor will be one of our highly experienced faculty members.
Our Faculty: Expertise That Drives Success
Shasat is proud to have over 30 world-renowned faculty members, each an expert in their respective fields, who share their hands-on implementation experience through our technical and professional development programs.
This program is led by one of Shasat’s distinguished financial-reporting experts, with extensive experience in implementing and interpreting IFRS standards across major corporations and financial institutions. The instructor combines deep technical knowledge with practical insights, guiding participants through the key principles, presentation, and disclosure requirements introduced by IFRS 18 – Presentation and Disclosure in Financial Statements, and their strategic implications for corporate reporting and performance communication..
Our faculty combine real-world expertise with academic rigor, ensuring every session is interactive, relevant, and outcomes-driven. Participants gain practical tools, case-based insights, and strategic frameworks that can be immediately applied to enhance sustainability reporting and corporate governance within their organisations.
Our Partners
Our Partners in Learning
Course Description
- Day 1 — IFRS 18 Foundations and Income Statement Classification
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- Overview of IFRS 18 and key changes from IAS 1 effective 1 January 2027
- Mandatory income statement classification into five categories
- Specified totals and subtotals including operating profit or loss
- Category definitions and practical classification challenges
- Latest IFRIC clarifications on operating category scope and classification
- Sector-specific application challenges across industries
- Group exercise — reclassifying a live income statement into IFRS 18 categories
- Template — IFRS 18 income statement classification decision tree
- Day 2 — Management-Defined Performance Measures
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- MPM definition, scope, and identification under IFRS 18
- Latest IASB 2025-2026 updates to MPM requirements
- Mandatory MPM disclosure and reconciliation requirements
- Governance and control frameworks for MPM management
- Group case study — identifying and disclosing MPMs for a listed entity
- Template — MPM disclosure note and reconciliation template
- IFRS 18 MPMs versus US GAAP non-GAAP measures
- Day 3 — Aggregation, Disaggregation, and Cash Flow
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- Aggregation and disaggregation principles and materiality interaction
- Latest IFRIC agenda decision updates for IFRS 18
- Changes to the cash flow statement under IFRS 18
- Classification of interest, dividends, and taxes in cash flows
- Group exercise — reclassifying a cash flow statement under IFRS 18
- Template — IFRS 18 cash flow statement reclassification template
- Notes to financial statements — enhanced disclosure requirements
- Industry-specific case studies across banking, manufacturing, and real estate
- Day 4 — Implementation Planning and Transition
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- IFRS 18 transition and retrospective application requirements
- Parallel reporting in 2026 — running IAS 1 and IFRS 18 simultaneously
- Group case study — building an IFRS 18 implementation roadmap for a multinational group
- Template — IFRS 18 implementation roadmap with key milestones and workstream assignments
- Template — IFRS 18 impact assessment checklist for finance teams
- Systems, technology, and internal control framework updates
- Stakeholder communication through the IFRS 18 transition
- Day 5 — Advanced Applications, Case Studies, and 2026 IASB Updates
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- Advanced classification challenges and complex transaction analysis
- Latest 2025-2026 IASB and IFRIC clarifications and their practical impact
- Comprehensive group case study — full IFRS 18 restatement of a complex entity across all five days of learning
- Template — IFRS 18 financial statement presentation template aligned to IASB sample disclosures
- Template — IFRS 18 transition disclosure checklist for annual and interim financial statements
- IFRS 18 for dual reporters — convergence with US GAAP
- Impact on financial KPIs, debt covenants, and credit agreements
- Implementation readiness assessment — evaluating your organisation’s transition progress
- Open Q&A — jurisdiction-specific questions answered by Shasat’s internationally experienced faculty
© 2026 Shasat. All course content, agenda, and programme materials are protected by copyright. Unauthorised reproduction is strictly prohibited.
Why you must attend?
IFRS 18 implementation training has never been more critical for finance professionals worldwide. IFRS 18 Presentation and Disclosure in Financial Statements replaces IAS 1 for annual periods beginning on or after 1 January 2027. Consequently, every IFRS-reporting organisation must act now to prepare finance teams for the transition. Furthermore, the 2026 parallel reporting requirement means finance teams must run IAS 1 and IFRS 18 simultaneously creating significant operational complexity.
The IFRS 18 implementation challenge is more demanding than any previous IFRS transition. Every income statement must be reclassified into five mandatory categories. Management-defined performance measures MPMs now attract mandatory disclosure obligations affecting virtually every listed company globally. Furthermore, changes to the cash flow statement require systems and process updates across finance functions. Additionally, the latest IASB December 2025 and IFRIC March 2026 clarifications have introduced new requirements on MPM cash flow measures and category classification that finance teams must address immediately.
Shasat’s five-day IFRS 18 implementation training workshop addresses these challenges directly and practically. Participants receive a comprehensive implementation roadmap covering income classification, MPMs, cash flow changes, and retrospective application. Moreover, every session includes group case studies, practical exercises, and six take-home templates that participants apply immediately within their organisations. Consequently, participants leave with the tools and confidence to lead a smooth and compliant IFRS 18 transition.
This programme is delivered by Shasat’s internationally experienced IFRS specialists with direct advisory experience implementing IFRS 18 across major corporations and financial institutions globally. Furthermore, participants benefit from peer learning with finance professionals from across all industries and jurisdictions attending the same programme. Consequently, every participant leaves with a clear action plan, practical templates, and the technical knowledge needed to implement IFRS 18 confidently before the 1 January 2027 effective date.
Key Takeaways
- Comprehensive Insight: Gain a deep understanding of IFRS 18 components and principles.</li>
- Strategic Leadership: Equip yourself to lead IFRS 18 discussions and implementation in your organization.
- Implementation Roadmap: Receive a step-by-step guide for transitioning to IFRS 18. This includes planning strategies and key milestones.
- Practical Application: Develop skills to apply IFRS 18 to complex financial transactions.
- Stay Current: Keep up-to-dat
- e with the latest amendments and best practices in IFRS 18.
- Enhance Credibility: Boost your professional standing and advance your career.
Don’t miss this opportunity to enhance your professional credibility. Take your career to the next level. Enroll in the IFRS 18 Workshop today and gain the knowledge and skills you need to succeed in today’s dynamic financial environment.
Learning Methodology
The training program employs a comprehensive and engaging approach to learning. This is designed to deliver maximum impact and retention. The methodology includes:
- User-Friendly Slide Deck: Concepts, methodologies, and principles of IFRS 18 are presented clearly and concisely.
- Interactive Sessions: Real-life case studies provide hands-on experience and illustrate the practical application of IFRS 18.
- Explanatory Examples: Detailed scenarios illustrate the material in context.
- Group Exercises: Collaborative activities reinforce accounting principles and enhance understanding.
- Industry Discussions: Covering GAAP differences (IFRS vs. US GAAP), industry issues, and diverse practices.
- Additional Resources: Access to course materials and handouts for comprehensive learning.
- Inclusive Atmosphere: Encourages questions and discussion for thorough understanding.
Who Should Attend?
The IFRS 18 Workshop is ideal for financial professionals seeking to update their knowledge of IFRS 18 accounting standards. It is perfect for finance executives, accountants, auditors, financial analysts, and other professionals involved in financial reporting and decision-making. Participants should have a basic understanding of financial reporting and accounting principles. It is also suitable for those who have completed basic accounting courses and wish to enhance their skills and knowledge of IFRS 18 standards.
Feedback
Upon completion of the course, all delegates will receive an evaluation questionnaire aimed at gathering valuable feedback. This feedback is crucial to Shasat’s ongoing commitment to improving the quality of its learning solutions. By analyzing the trends in the responses, we are able to continuously enhance and refine our offerings to meet the evolving needs of our clients.
Venue & other info
Our training programs take place at the most prestigious professional training facilities in the city. Our venues have been meticulously chosen and expertly crafted to deliver an unparalleled and sophisticated learning experience. To further elevate your training journey, we will offer an array of refreshments including gourmet tea/coffee, delectable snacks, and a sumptuous lunch to sustain you throughout the course. Your comfort and satisfaction are of the utmost importance to us. One week before the program begins, you will receive comprehensive joining instructions that include the exact venue details.
Please note that accommodation arrangements are the responsibility of the attendee.
Workshop Delivery (Online Programs)
The workshop will be delivered via the WebEx platform. Upon registration, all participants will receive comprehensive joining instructions for the live workshop. This fully virtual event will encompass a live-streamed presentation, personalized networking opportunities, interactive Q&A sessions, engaging polls, and post-event consultation to address specific concerns and support your continued growth.
In-Person Workshop
Please be advised that for all in-person training programs, joining instructions will be sent via email to registered participants one week prior to the program’s commencement. These instructions will provide comprehensive information regarding the venue location, date, and time, as well as other important details such as parking arrangements, dress code, and any necessary equipment or materials. Kindly ensure that you carefully review the joining instructions and follow the guidelines provided to ensure a smooth and well-organized experience during the program.
Changes to the conference
Shasat reserves the right, at its sole discretion, to make modifications to the format, speakers, participants, content, venue location, program, or any other aspect of the conference, at any time and for any reason, without incurring any liability. This policy has been implemented due to recent events such as the Covid-19 pandemic and other jurisdictional restrictions. These modifications may include but are not limited to, changes necessitated by a Force Majeure Event
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Discover more about Shasat by exploring our “About Us” page, where you can gain insights into our company’s mission, values, and history, and learn how we can help you achieve your goals.
Payment
Enroll in our program with ease by choosing from our secure online payment options. You can make a payment through our website using PayPal or Stripe, or opt for a bank transfer, demand draft, or cheque payment. Our payment page will provide all necessary options during checkout. If you encounter any issues, our customer service team is here to assist you. Simply reach out to us with your selected course, and we’ll guide you through the payment process.
We kindly request that you take into consideration any associated bank fees when making your course fee payment. To ensure your participation in the program, payment must be received before the course date. Once we have received both payment and a completed registration form, we will confirm your enrollment in the program. Thank you for your understanding and cooperation.
Group discount
Our company is proud to offer a group discount of 15% for organizations or individuals who book a course for 5 or more participants. To take advantage of this offer and receive a personalized group discount code, please reach out to our customer service desk at info@shasat.com. Our team will be delighted to assist you with the booking process and answer any questions you may have. With this group discount, you can invest in the professional development of your team and drive success for your organization. Don’t hesitate to contact us today to learn more.
Upon successful completion of the training course, each participant will receive a certificate of completion that attests to the number of hours spent in training and serves as a valuable representation of their dedication to professional development. The certificate is not only a symbol of their achievement but also serves as proof of continuous professional development (CPD) and demonstrates their commitment to staying current in their field. We believe that CPD is a crucial aspect of career advancement and personal growth, and are proud to provide our participants with this important document.
For further assistance, we invite you to contact our dedicated customer service team. Our experienced and knowledgeable representatives are available to answer any questions you may have and provide the support you need to make informed decisions. We are committed to ensuring that you have a positive experience and are here to help in any way we can. Please don’t hesitate to reach out to us at your convenience.
In-House Training
Enhance your team’s skills and drive success for your business with our custom In-house training program. Our tailored approach aligns with your specific business needs, offering a cost and time-efficient solution for upskilling your employees. This not only improves their productivity but also positions your company as a competitive force in the market. Transform your investment in employee development into tangible results by choosing our In-house training option. To discuss and learn more about our services, please don’t hesitate to contact our training desk. We’re ready to help you create a bespoke program that’s just right for you.
