2026 IFRS Programme

IFRS 10 Consolidated Financial Statements

23 March 2026 | 1 CPD Hours

• Definition of “Control” and its application

• Exemptions from consolidation for investment entities

• Consolidation principles

• Accounting treatment of changes in ownership interests

• Accounting in separate financial statements

IFRS 9 Classification and Impairment

16 April 2026 | 1 CPD Hours

• Classification of financial assets and financial liabilities

• Amortised cost

• Fair value through profit and loss

• Fair value through other comprehensive income

• Business models criteria

• Solely payments of principal and interest on outstanding principal

• Impairment of financial assets 

• Application of expected credit loss approach

IFRS 13 Fair Value Measurement

28 May 2026 | 1 CPD Hours

• Define fair value

• Price and valuation techniques

• Principal or most advantageous market

• Highest and best use

• Valuation approaches for financial assets

• Fair value hierarchy

• Disclosures 

IFRS 7 Financial Instruments: Disclosures

29 June 2026 | 1 CPD Hours 

• Overview of disclosures

• Classification categories of financial assets and financial liabilities

• Financial risk disclosures 

• Credit risk

• Market risk

• Liquidity risk

• Examples of disclosures in the financial statements

IFRS 16 Leases

10 July 2026 | 1 CPD Hours

• Definitions of lease and lease terms

• Application of lessee right of use model

• Practical expedients and exemptions

• Lessor accounting

• Sale and leaseback transactions

IFRS 15 Revenue from Contracts with Customers

03 September 2026 | 1 CPD Hours

• Application of the five-step framework

• Key areas of application guidance

• Financial services fees

• Presentation and disclosures 

IFRS Update

30 September 2026 | 1 CPD Hours 

• IFRS 18 Presentation and Disclosures in Financial Statements

• Overview of IFRS 19 Subsidiaries without Public Accountability: Disclosures

• Amendments to existing standards effective for periods beginning on or after 1 January 2025

• Review of key exposure drafts

• Focus areas for regulators

IFRS 18 Presentation and Disclosure in Financial Statements

06 October 2026 | 1 CPD Hours

• Overview of IFRS 18

• How IFRS 18 improves communication of financial performance

• Examples of statement of financial performance for entities with and without specified main business activities

• Amendments to IAS 7 Statement of Cash Flows

Applying IFRS – Accounting for Climate Change

05 November 2026 | 1 CPD Hours

• Financial reporting implications of climate change

• Other climate related accounting considerations including areas of estimates and judgements

• Examples of climate related disclosures in the financial statements

• Focus areas for regulators

IFRS Sustainability Disclosure Standards (ISSB Standards)

30 November 2026 | 1 CPD Hours

• Financial reporting implications of climate change

• Other climate related accounting considerations including areas of estimates and judgements

• Examples of climate related disclosures in the financial statements

• Focus areas for regulators