IFRS 18 presentation and disclosure in financial statements - Workshop SG 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)