IFRS 18 Presentation and Disclosure in Financial Statements: #1 Best Accounting Course

IFRS 18 - Presentation and Disclosure in Financial Statements Training

Building Clear, Compliant, and Investor-Ready Financial Statements

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Platform:
Online
In-class
Date Venue Duration
02 - 06 November 2026 Sandton, Gauteng 5 Days
07 - 11 December 2026 Sandton, Gauteng 5 Days
25 - 29 January 2027 Sandton, Gauteng 5 Days
01 - 05 March 2027 Sandton, Gauteng 5 Days
03 - 07 May 2027 Sandton, Gauteng 5 Days

Course Introduction

Financial statements should do more than satisfy a checklist — they should give investors and regulators real insight into performance. Inconsistent presentation often gets in the way. This course builds the practical skills to close that gap: calculating operating profit subtotals, reconciling management-defined performance measures (MPMs) to IFRS measures, analysing expenses by nature or function, and structuring statements with the clarity IFRS 18 demands.

 

You’ll apply the IASB’s aggregation and disaggregation principles hands-on, using digital reconciliation dashboards and AI-assisted disclosure analytics to formulate MPM disclosures, map expense categories, and design compliant cash flow statements — all while working within real-world constraints such as tight reporting deadlines and existing ERP systems.

Course Objectives

ThisIFRS 18 Presentation and Disclosure in Financial Statements course equips you to design, implement, and measure IFRS 18 initiatives that enhance statement clarity, ensure regulatory compliance, and support strategic financial analysis.

By the end of this IFRS 18 – Presentation and Disclosure in Financial Statements Training course, you’ll be able to:

  • Analyse current financial statements against IFRS 18 aggregation principles
  • Apply MPM reconciliation requirements to management-defined performance measures
  • Design profit or loss statements with compliant operating profit subtotals
  • Develop disclosure notes for expenses by nature or function
  • Evaluate cash flow statement classifications against IFRS 18 standards
  • Formulate strategies for integrating IFRS S1 and S2 ESG disclosures
  • Implement AI-assisted tools for disclosure consistency checks
  • Synthesise findings into fully compliant financial statement reports

Course Benefits

  • Regulatory Confidence: Ensure your statements meet IFRS 18’s presentation and disclosure requirements ahead of the effective date.
  • Sharper Investor Communication: Present operating profit and MPM subtotals that give investors and analysts a clearer read on true performance.
  • Reduced Audit Friction: Build reconciliations and disclosures that stand up to external audit scrutiny from day one.
  • Future-Ready Skills: Get hands-on with AI-assisted disclosure analytics and digital reconciliation dashboards shaping next-generation reporting.
  • Smooth ERP Integration: Learn how to update statement structures and processes without disrupting your existing finance systems.

Who should attend?

This IFRS 18 – Presentation and Disclosure in Financial Statements Training is designed for:

  • Financial Reporting Managers
  • Chief Financial Officers
  • Accounting Controllers
  • External Auditors
  • Internal Audit Specialists
  • Financial Analysts
  • Compliance Officers in Finance
  • Corporate Accountants
  • IFRS Specialists
  • Finance Directors
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Training Methodology

Our diverse instructional approaches ensure effective learning:

– Lectures & Presentations: Engage with expert-driven, stimulating content.
– Course Material: Access well-crafted supporting resources.
– Group Work: Collaborate on discussions and case studies for practical insights.
– Workshops & Role-Play: Participate in immersive, scenario-based activities.
– Practical Application: Focus on applying theoretical knowledge in real situations.
– Post-Training Support: Receive extensive support after training for skill implementation.

Training Outline

Module 1: Understanding IFRS 18 — Overview and Key Changes
  • The evolution from IAS 1 to IFRS 18
  • IASB's objectives for enhanced statement presentation
  • Core principles of aggregation and disaggregation
  • How IFRS 18 integrates with IFRS S1 and S2 standards
  • The impact on global reporting practices
  • Practical Exercise: Map the changes to your organisation's existing statement formats.

Module 2: Structuring the Statement of Profit or Loss
  • Operating, investing, and financing categories
  • Defining and calculating operating profit subtotals
  • Handling integral and non-integral associates
  • Disclosing unusual income and expense items
  • Using AI-driven categorisation tools
  • Practical Exercise: Construct a profit or loss statement with compliant subtotals.

Module 3: Management-Defined Performance Measures (MPMs)
  • Criteria for identifying an MPM
  • Reconciling MPMs to IFRS subtotals
  • Choosing disclosure locations within the financial statements
  • Accounting for tax and non-controlling interest effects
  • Using digital dashboards for MPM tracking
  • Practical Exercise: Develop an MPM reconciliation template.

Module 4: Expense Analysis and Disclosure
  • Disclosure requirements for nature-based expense analysis
  • Handling mixed presentation approaches
  • Integrating disclosure requirements with existing ERP systems
  • Automating expense tracking
  • Practical Exercise: Design an expense disaggregation matrix.

Module 5: Structuring the Statement of Financial Position
  • Grouping goodwill and intangible assets
  • Classifying equity-accounted investments
  • Applying current and non-current distinctions
  • Applying aggregation principles in practice
  • Using data analytics for position assessments
  • Practical Exercise: Classify a sample set of assets and liabilities per IFRS 18.

Module 6: Building the Statement of Cash Flows
  • Starting the statement from operating profit
  • Classifying interest and dividend items
  • Maintaining consistency with profit or loss categories
  • Disclosing non-cash transactions
  • Using real-time cash flow monitoring tools
  • Practical Exercise: Build a fully compliant cash flow statement.

Module 7: Notes and Supplementary Disclosures
  • Principles for organising notes effectively
  • Disclosing accounting policies
  • Handling unusual items within the notes
  • Cross-referencing disclosures to MPMs
  • Using digital tools for note automation
  • Practical Exercise: Draft disclosure notes for a set of sample statements.

Module 8: Applying Aggregation and Disaggregation Principles
  • Criteria for determining material information
  • Avoiding generic, boilerplate descriptions
  • Meeting role-specific information needs
  • Balancing quantitative and qualitative factors
  • Using AI in disaggregation analysis
  • Practical Exercise: Create an aggregation strategy plan.

Module 9: Compliance and Transition Planning
  • Effective date requirements and early adoption
  • Comparative information requirements
  • Assessing the impact on existing reporting systems
  • Meeting regulatory body expectations
  • Working through audit readiness checklists
  • Practical Exercise: Develop a transition roadmap for your organisation.

Module 10: Reporting Results and Stakeholder Communication
  • Presenting results effectively to executives
  • Building stakeholder buy-in for reporting changes
  • Designing KPI dashboards for IFRS 18 metrics
  • Integrating management commentary
  • Using digital reporting platforms
  • Practical Exercise: Design a stakeholder presentation deck.

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uMngeni-uThukela Water

IFRS Updates Trainings

What made the sessions exceptionally helpful was the deliberate focus on actionable strategies rather than just high-level concepts. The structured approach kept the content engaging. It was a highly impactful professional development experience.

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Financial Analysis, Modelling and Forecasting

It has been a really fruitful and helpful training. Many thanks to PROSPEN AFRICA and the facilitator Olufemi. This is definitely going to make my work life easier and meaningful.

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Financial Analysis, Modelling and Forecasting

The training was very insightful and the facilitator was very engaging which made everything easier to understand and follow. It has really equipped us in our areas of lack and we feel confident now on our next assignments on forecasts and analysis

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GRAP training

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FAQs – IFRS 18 - Presentation and Disclosure in Financial Statements Training

Master IFRS 18 presentation and disclosure standards, learning to structure income statements, report management-defined performance measures, and enhance financial reporting transparency.

What topics are covered in the IFRS 18 - Presentation and Disclosure in Financial Statements Training?
The course covers the core changes replacing IAS 1, defined categories in the statement of profit or loss (operating, investing, financing), management-defined performance measures (MPMs), aggregation and disaggregation guidelines, and transitional requirements for early adoption.
Who should attend this IFRS 18 - Presentation and Disclosure in Financial Statements Training?
This course is designed for financial controllers, chief financial officers (CFOs), financial accountants, reporting managers, internal and external auditors, financial analysts, and corporate governance specialists navigating new financial reporting standards.
What are the key learning objectives of this training program?
Delegates learn to classify income and expenses under IFRS 18 categories, structure primary financial statements, disclose management performance measures accurately, update financial reporting systems, and ensure seamless transition compliance.
How long is the IFRS 18 - Presentation and Disclosure in Financial Statements Training?
The course is delivered as an intensive 3-day practical workshop featuring statement restatement exercises, disclosure reconciliation simulations, comparative analysis labs, and expert-led implementation guidance.
What practical skills will participants gain from this training?
Participants gain hands-on skills in reclassifying operating income and expenses, drafting MPM disclosures with audit trails, designing compliant note disclosures, and mapping existing chart of accounts to IFRS 18 presentation requirements.
Can Prospen Africa deliver this IFRS 18 - Presentation and Disclosure in Financial Statements Training as customized in-house training?
Yes. Prospen Africa provides tailored on-site and in-house group training, adapting statement templates, chart of accounts mappings, and transition strategies to align directly with your organization's specific financial reporting systems.

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