This session recaps the key requirements of IFRS 18, including the categorisation of income and expenses, new subtotals in the statement of profit or loss, the requirements for Management Performance Measures (MPMs) and expectations around aggregation and disaggregation. Building on this foundation, the webinar then explores the practical issues that are emerging as entities start to consider how the new requirements may apply to their particular facts and circumstances.
Continuing professional development
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Recording
- IFRS 18: Insights and emerging challenges (the recording will be made available shortly after the webinar closes)
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First broadcast 16 April 2026