Part 3 – IFRS 18 – In-person session (A repeat of sessions held in June)

A repeat of sessions held in June

We invite you to the in-person training - IFRS 18 Part 3: IFRS 18: Specified main business activities and other presentation concepts.

This session will include:

• In this session, we will briefly recap the main changes in IFRS 18 and include related IASB developments without duplicating the content of Part 1 and Part 2
• We'll explore how to determine whether an entity has specified main business activities, and how to discern items that will be classified in the investing category
• We'll cover the presentation of expenses in the statement of profit or loss, concepts of "labelling" in IFRS 18 and the use of sub-totals together with note disclosure changes
• The session will address the IAS 34 (Interim Financial Reporting) requirements for preparers of interim financial statements in the context of IFRS 18 adoption
• We'll include an additional 30-minute break-out session where some topical industry issues are covered. There will be a Financial Services entity break-out session and a Non-Financial Services breakout session to choose between

Dates: 30 July 2026
Time: 9am-12pm