2025 IFRS Programme

Description

The 2025 IFRS programme focuses on the key International Financial Reporting Standards.

These webinars are useful for those who would like a refresher of the key IFRS accounting standards including an update on the latest developments. This includes preparers, auditors, regulators and other users of financial statements. It is useful for those working in accounting and financial reporting, financial supervision, audit and tax.

This programme will comprise 9 x 1-hour webinars of 60 minutes, inclusive of Q&A, delivered by Saket Modi.

 

Suitable For

This programme is suitable to those working in accountancy, tax, audit and financial reporting.

 

Programme

IFRS 10 Consolidated Financial Statements

08 April 2025 | 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

29 May 2025 | 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

11 June 2025 | 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

30 June 2025 | 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

11 July 2025 | 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

04 September 2025 | 1 CPD Hours

  • Application of the five-step framework

  • Key areas of application guidance

  • Financial services fees

  • Presentation and disclosures 

 


IFRS Update

30 September 2025 | 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

10 October 2025 | 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

07 November 2025 | 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

 


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