Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
Enhance IFRS reporting quality by combining practical ethics, the upcoming IFRS 18 disclosure and presentation changes, and a repeatable method for developing accounting policies and drafting note disclosures. You’ll strengthen how you apply professional judgement under IFRS when requirements leave room for interpretation, estimates, or policy selection. You’ll also understand how IFRS 18 will improve transparency through new subtotals, management-defined performance measures, and stronger aggregation/disaggregation guidance. The bundle equips you to produce clearer, more consistent policies and disclosures that stand up to audit and stakeholder scrutiny.
Courses Include:
- IFRS: Ethical Decision Making (Update)
This course helps participants to develop skills for making ethical decisions when deciding on accounting policies for measurement, presentation and disclosure using IFRS standards.
- 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.
- IFRS: Developing Accounting Policies and Drafting Note Disclosure (2025 Update)
This course provides participants with a discussion on the process of developing accounting policies and drafting note disclosure using IFRS.
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Key Takeaways
Upon completion of this bundle, learners will be able to:
- Apply ethical decision-making tools to judgement-heavy IFRS policy and disclosure decisions.
- Understand IFRS 18’s key requirements and how they will change presentation and note disclosure.
- Build a structured approach to developing and updating IFRS accounting policies and note disclosures.
- Improve disclosure clarity and defensibility through better process and documentation.
- Strengthen communication with auditors and stakeholders on judgement-based conclusions.
Who Will Benefit
This bundle will benefit:
- IFRS preparers/reviewers responsible for financial statement presentation and note disclosure.
- Technical accounting teams preparing for IFRS 18 adoption.
- Audit/assurance professionals supporting IFRS clients.
- CPAs who want a practical ethics lens for IFRS judgement and disclosure work.
Disclaimer
The views expressed in the course are non-authoritative and have not been formally endorsed by CPA Ontario and do not reflect the views of CPA Ontario. The information included in the course if for general information purposes only.
CPA Ontario, the presenters and the authors do not accept any responsibility or liability that might occur directly or indirectly as a consequence of the use or application of or reliance on this material.
How to Access the Bundle
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To access the course on your computer please visit our BlackBoard site, and log-in using the same login and password used for the Registration Portal.
Please allow up to 15 minutes after registration for the course to appear on your BlackBoard page.
Registration, cancellation, withdrawal and all other CPA Ontario PD policies can be found here.