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Description

IFRS Year-End Close 2027: Preparing, Deciding and Documenting Your Positions

Anticipate the sensitive areas of the 2027 IFRS year-end close before closing begins

  • 0.5 days — 3.5 h
  • In-person or virtual
  • Expert
  • Up to 6 participants

Year-end close compresses into a few weeks a series of technical judgements that were prepared far too late: estimates to be revisited, disclosures to be produced in the notes, and treatments whose rationale must be set down in writing. Consolidation teams then absorb changes in standards under pressure, constrained by the audit timetable.

This three-and-a-half-hour conference reviews the topics expected to shape the 2027 close under IFRS. It is designed for experienced practitioners and focuses on upstream preparation: identifying areas of judgement, documenting positions and organising the technical dialogue with auditors.

Learning objectives

  • Identify the sensitive technical topics of the forthcoming close
  • Analyse areas of judgement and estimates to be revisited
  • Document the positions adopted in a defensible manner
  • Prepare the information to be published in the notes
  • Organise the technical dialogue with the external auditors

What makes this programme different

Topics are addressed from the angle of practical judgement calls rather than theory
Sample position papers are reviewed and commented on during the session
A close preparation timetable is built together with participants

Programme

1Technical topics for the forthcoming close

Spotting the issues that will absorb the team's time

  • Changes in standards to be reflected in accounting treatments
  • Recurring areas of disagreement with auditors
  • Effects on the primary financial statements
  • Consequences for the indicators monitored by management

2Judgements, estimates and documentation

Writing the position down before having to defend it

  • Mapping of significant areas of judgement
  • Review of assumptions applied in prior reporting periods
  • Structure of a technical position paper
  • Traceability of the underlying data and calculations

3Notes to the accounts and running the close

Holding the timetable without losing quality

  • Selecting the information to be published in the notes
  • Consistency between the notes and financial communication
  • Sequencing of work and control points
  • Organising interaction with the auditors

Who is it for

Finance and accounting directors, consolidation managers, internal technical accounting specialists and auditors working on financial statements prepared under IFRS.

Prerequisites

Practical experience in preparing or auditing consolidated financial statements under IFRS.

Dates & locations

36 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.