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Description

IFRS 18: Structuring the Income Statement, Disaggregating and Publishing Performance Measures

Prepare the presentation of financial statements required by IFRS 18 and bring rigour to published performance measures

  • 1 day — 7 h
  • In-person or virtual
  • Intermediate
  • Up to 6 participants

Until now, the presentation of financial statements has been left largely to the preparer's discretion, making comparison between companies difficult and allowing poorly documented in-house performance measures to flourish. IFRS 18 takes control of the structure of the income statement, of mandatory subtotals and of the status of management-defined performance measures.

This one-day programme prepares implementation. The seven hours cover the classification of income and expenses into categories, the subtotals to be presented, the rules on aggregation and disaggregation of information, and the framework applying to performance measures published by the company.

Learning objectives

  • Classify income and expenses within the categories set out by IFRS 18
  • Build the mandatory subtotals of the income statement
  • Apply aggregation and disaggregation principles to line items and to the notes
  • Identify the management-defined performance measures that fall within the scope of the standard
  • Document and reconcile these measures against IFRS-defined totals
  • Anticipate the impact of the standard on financial communication and on systems

What makes this programme different

An existing income statement is restructured during the session in line with the categories of the standard
Performance measures published by participants are tested against the new framework
The consequences for the chart of accounts and management reporting are addressed in practical terms

Programme

1Structure of the income statement

Placing each item of income and expense

  • Categories used to classify income and expenses
  • Subtotals that must be presented
  • Entities whose main business activity is financing or investing
  • Classification of income and expenses relating to equity interests
  • Presentation of expenses by nature or by function

2Aggregation, disaggregation and the notes

Providing the right level of detail

  • Principles of aggregation and disaggregation of information
  • Choice of labels and treatment of miscellaneous line items
  • Interaction between primary statements and the notes
  • Disclosure of expenses by nature where presentation is by function
  • Impact on the statement of cash flows

3Management-defined performance measures

Framing published non-IFRS measures

  • Definition and scope of the measures concerned
  • Requirement to reconcile with IFRS-defined subtotals
  • Documentation of adjustments and consistency from one period to the next
  • Consequences for press releases and investor presentations
  • Implementation workstream: systems and timetable

Who is it for

Chief financial officers · heads of accounting · consolidation specialists · investor relations and financial communication managers · auditors.

Prerequisites

Involvement in the preparation or review of financial statements under IFRS.

Dates & locations

24 scheduled dates between November 2026 and December 2027. Seats are confirmed in the order enquiries are received.

November 2026

December 2026

January 2027

February 2027

March 2027

April 2027

May 2027

June 2027

September 2027

October 2027

November 2027

December 2027

None of these dates suit you? We open additional sessions on request, and any programme can be run privately for your team.

Practical details

Before the programme
Online positioning questionnaire. Your development objectives are shared with the trainer, who tailors the practical case studies to your context.
Teaching methods
Theoretical input, workshops and practical case studies. Digital course materials and method sheets provided.
Assessment
Multiple-choice tests and role-play exercises. Assessment of learning at the start and end of the programme, with immediate and 60-day follow-up evaluations.
After the programme
One year of access to the e-learning platform. Self-assessment of the skills acquired and a 30-day follow-up session with your trainer.
How to register
Registration online or on the basis of a quotation.
Lead time
11 working days after confirmation of registration.
Accessibility
Accessible to people of determination. Contact our accessibility coordinator to design a suitable solution: contact@mpf-academy.ae
Start dates
Rolling intake: in addition to the scheduled sessions, this programme can start on request.