You can register for all webinars in the series on this page. The webinars will be available on this page an hour before they start, and registration will close at the same time.
Subtotals and categories in the statement of profit or loss
16 May 2024
In this webinar, IASB technical staff go into the detail of the three defined categories for income and expenses that IFRS 18 introduces—operating, investing and financing—to improve the structure of the income statement. Companies will also be required to provide new defined subtotals, including operating profit. The improved structure and new subtotals will give investors a consistent starting point for analysing companies’ performance and make it easier to compare companies.
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Management-defined performance measures
30 May 2024
This webinar goes into a deep-dive about the IFRS 18 requirement for companies to disclose explanations of company-specific measures that are related to the income statement, referred to as management-defined performance measures. The new requirements will improve the discipline and transparency of management-defined performance measures, and make them subject to audit.
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Grouping of information in the financial statements
6 June 2024
In this final webinar, the IASB technical staff look at the enhanced guidance IFRS 18 has introduced about how to organise information and whether to provide it in the primary financial statements or in the notes. The changes are expected to provide more detailed and useful information. IFRS 18 also requires companies to provide more transparency about operating expenses, helping investors to find and understand the information they need.
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