IFRS/MFRS 18: Preparing financial statements for 2027 - Presentation, disclosure and MPMs - Kuala Lumpur (28-Sep-2026)

HRD Corp Claimable Course (T&C applies*)
Download flyer and registration form

A deep dive into the new standard reshaping financial statement presentation, mandatory subtotals, management-defined performance measures (MPMs), and enhanced disclosure structure - effective 1 January 2027. This workshop will equip learners with the knowledge and practical skills to apply IFRS 18s new presentation requirements, mandatory subtotals, and management performance measures, while preparing for a smooth transition.

Key topics covered:

Session 1: Introduction to IFRS 18 (MFRS 18)

• Why IFRS 18 was introduced
• Key differences vs IAS 1(MFRS 101)
• Effective date & transition

Session 2: New Structure of the Statement of Profit or Loss

• Operating, investing & financing categories
• Mandatory subtotals (e.g., operating profit)
• Reclassification requirements

Session 3: Management-Defined Performance Measures (MPMs)

• Definition and identification
• Disclosure requirements
• Reconciliation to IFRS totals
• Case examples

Session 4: Notes to the Financial Statements

• Enhanced disclosure structure
• Materiality considerations
• Aggregation/disaggregation principles

Session 5: Transition Planning

• System and chart-of-accounts changes
• Internal controls & governance
• Comparatives and restatement

Session 6: Case studies

• Reformatting an income statement under IFRS 18
• Identifying MPMs and disclosures

Presenter:

Selvarajah Jebaretnam FCPA (Aust.)

J Selvarajah is the senior partner of a professional practice, which is a member of an international network of accounting and consulting firms, and he is the networks current Chairman. He has 52 years of experience in public practice audit and assurance services and has performed investigative audits on accounting malpractices, embezzlement, and money laundering. 

He is also an internal auditor for several public listed companies and SMEs, is actively engaged in advisory work for his clients, and delivers seminars and training in Malaysia and the ASEAN region. He holds a B.Com(Acc) from New Zealand, and is a member of CPA Australia, MIA, MICPA,ICAEW, CAANZ, ASEAN CPA, CTIM, and is an HRDF Certified Trainer.