About Course

This program delivers advanced professional instruction on IFRS 18 – Presentation and Disclosure in Financial Statements, structured as a five-phase certification framework designed to train accounting professionals to prepare, review, and defend IFRS 18–compliant financial statements under audit, regulatory, lender, and peer-review scrutiny. 8.0 CPE Credit Hours.

What Will You Learn?

  • Explain the authority, scope, and regulatory intent of IFRS 18
  • Distinguish IFRS 18 requirements from residual IAS 1 guidance
  • Structure the statement of profit or loss using IFRS 18’s required categories
  • Apply mandatory subtotals, including operating profit, consistently and correctly
  • Identify, define, and disclose management-defined performance measures (MPMs)
  • Prepare audit-defensible MPM reconciliations
  • Present other comprehensive income (OCI) correctly, including recycling rules
  • Align profit or loss presentation with cash flow classification
  • Apply materiality, aggregation, and disaggregation principles under IFRS 18
  • Document significant presentation judgments to withstand audit and inspection
  • Identify and avoid common regulator and peer-review findings

Course Content

IFRS 18 – Presentation and Disclosure in Financial Statements

  • Course Information, Objectives and Outline
  • Course Content
  • IFRS18 Exam

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