IFRS 18 presentation and disclosure in financial statements - (Aug 2026)

This session offers a comprehensive overview of IFRS 18 presentation and disclosure in financial statements, effective 1 January 2027. You will learn about the new profit or loss structure, mandatory subtotals, aggregation and disaggregation principles, and management-defined performance measures (MPMs). The session will also compare IFRS 18 with IAS 1, explain the new five-category profit or loss presentation, and outline the disclosure requirements for MPMs. You will gain practical insights into assessing the impact of IFRS 18, understand the transition process, and learn to prepare your organisation for the effective implementation of the new reporting standards.

Key topics covered:

• Profit or loss structure
• Mandatory subtotals
• Aggregation & disaggregation
• Management-defined performance measures (MPMs)
• Speaker

Alton Neo

Alton Neo is a seasoned finance professional with deep expertise in corporate leadership, financial management, and education. He currently lectures at Ngee Ann Polytechnic and Singapore University of Social Sciences (SUSS), collaborating with the accounting industry to equip future accountants with evolving skillsets.

Previously, Alton served as the Deputy CEO of InCorp Globals Singapore operations, overseeing advisory and outsourcing services. His areas of specialisation include management reporting, corporate restructuring, business valuation, insolvency, and forensic accounting.

Prior to that, as Group COO, he played a key role in completing eight local and regional M&A deals within two years.