IFRS - Disclosure and Presentation

Overview:

You will develop an up‑to‑date understanding of IFRS disclosure and financial statement presentation requirements, with a focus on areas where users and regulators most frequently identify deficiencies. You will learn how to apply these requirements using examples, exercises, and real‑world disclosures to strengthen clarity, compliance, and communication.  

Course Content:

In this course, you will gain knowledge about the following topics:

• Key IFRS disclosure themes and common issues
• Statement of financial position presentation and general note requirements
• Judgement and estimation uncertainty disclosures
• Subsequent events, business combinations, and foreign currency disclosures
• Disclosure requirements for assets, liabilities, financial instruments, impairment, and fair value measurements
• Income taxes, employee benefits, and provisions disclosure
• Presentation and disclosure considerations across all primary financial statements
• Non‑GAAP disclosure practices and better‑communication initiatives
  

Learning Objectives:

By the end of this course, you will be able to:

• Write clear and concise disclosure notes that fully comply with IFRS standards
• Prepare financial statements that align with IFRS presentation principles
• Identify areas where disclosure deficiencies commonly occur
• Apply best practices for decluttering financial statements and presenting non-GAAP disclosure effectiveness
• Summarize current initiatives by standard setters aimed at improving presentation and disclosure effectiveness

Who Will Benefit: 

Those who are involved in the preparation of financial statements for publicly accountable enterprises or entities that have chosen to adopt IFRS; and CFOs, VP Finance, directors and senior managers, controllers and other financial reporting staff, board members, and other persons who want to be updated on technical and practical knowledge of financial statement preparation and the disclosure requirements for financial statements under IFRS.