Stay ahead of the IFRS reporting curve by building capability in three high-impact areas: IFRS 18 presentation and disclosure changes, IFRS 15 revenue recognition, and a current-year IFRS update. You’ll learn how IFRS 18 reshapes performance communication through new subtotals, management-defined performance measures, and enhanced aggregation/disaggregation requirements. You’ll also apply the IFRS 15 five-step model to challenging revenue arrangements, strengthening judgement and disclosure quality. Finally, you’ll consolidate the year’s new and revised IFRS and key interpretation discussions to keep reporting current.

Courses Include:

• IFRS 18: Presentation and Disclosure in Financial Statements
  This course provides participants with an overview of the changes in IFRS 18 to improve communication of financial performance. The three key new requirements explained in IFRS 18 include: presentation of new defined subtotals in the statement of profit and loss, disclosure of management-defined performance measures and additional requirements for grouping (aggregation and disaggregation) of information.
   
• IFRS: Revenue Recognition
  The objective of this course is to provide participants with a practical understanding of the five-step revenue recognition framework under Part I – International Financial Reporting Standards (IFRS) 15, Revenue from Contracts with Customers, and how to apply it. The course will address disclosure requirements, discuss key areas of application challenges, key judgments and provide examples applying the standard.
   
• IFRS: Update 2025
  This course provides participants with a review of new and revised IFRS between July 2024 and June 2025 and an up-to-date snapshot of other projects being considered by the IASB. Topics addressed by the IFRS Discussion Group and the IFRS Interpretations Committee during the year will be identified with in-depth coverage of specific items.

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Upon completion of this bundle, learners will be able to:

• Understand the key IFRS 18 changes and how they will affect statements and note disclosure.
• Apply IFRS 15’s five-step model to common and complex customer contract arrangements.
• Identify high-judgement areas in revenue recognition and document conclusions defensibly.
• Stay current on new/revised IFRS, interpretations, and discussion group topics for the year.
• Anticipate implementation impacts and plan communication with auditors and stakeholders.