This workshop aims to provide a comprehensive overviewof all significant changes to the accounting standards effective from 2023to 2025. Recent IFRIC Agenda Decisions of significance and standards effective in future periods will also be covered. The primary emphasis of the workshop will be on IFRS 18. The session will provide detailed explanations of the guidance, illustrative examples and insights into the application of the changes.At the end of this course, you will be able to: Understand the newly issued and amended IFRS (effective from 2023 to 2025) relevant to preparers and users of financial statements;Evaluate outstanding IASB exposure drafts and discussion papers; and Understand the key requirements and implications of IFRS18 and 19 (from 2027) on the presentation and disclosure in Financial Statements.
This workshop aims to provide a comprehensive overviewof all significant changes to the accounting standards effective from 2023to 2025. Recent IFRIC Agenda Decisions of significance and standards effective in future periods will also be covered. The primary emphasis of the workshop will be on IFRS 18. The session will provide detailed explanations of the guidance, illustrative examples and insights into the application of the changes.At the end of this course, you will be able to:
Changes effective for financial years beginning 1 January 2023IFRS 17 – Insurance Contracts (focus on scope impacting non-insurance companies)Amendments to IAS 1 and Practice Statement 2: Disclosure of Accounting Policies Amendments to IAS 8: Definition of Accounting EstimatesAmendments to IAS 12: Deferred Tax related to Assets and Liabilities arising from a Single TransactionAmendment to IAS 12: International Tax Reform—Pillar Two Model RulesChanges effective for financial years beginning 1 January 2024Amendments to IAS 1: Classification of Liabilities as Current or Non-current Amendments to IAS 1: Non-current Liabilities with CovenantsAmendments to IFRS 16: Lease Liability in a Sale and Leaseback Amendments to IFRS 7: Supplier Finance Arrangements Changes effective for financial years beginning 1 January 2025Amendments to IAS 21: Lack of ExchangeabilityChanges effective for financial years beginning 1 January 2026Amendments to IFRS 9 and IFRS 7: Classification and Measurement of Financial Instruments and Contracts Referencing Nature-dependent ElectricityAmendments to IFRS 10 Consolidated Financial Statements Amendments to IAS 7 Statement of Cash Flows Changes effective for financial years beginning 1 January 2027IFRS 18 Presentation and Disclosures in Financial StatementsIFRS 19 Subsidiaries without Public Accountability – DisclosuresIFRS for SMEsIFRIC Agenda Decisions Validity of IFRIC Agenda DecisionsEffective dates and transitional provisionsRecent key decisionsTraining Methodology*Lecture style with exercises and examples Closing Date for Registration*15 September 202518 November 2025
Changes effective for financial years beginning 1 January 2023
Changes effective for financial years beginning 1 January 2024
Amendments to IAS 1: Non-current Liabilities with Covenants
Changes effective for financial years beginning 1 January 2025
Changes effective for financial years beginning 1 January 2026
Changes effective for financial years beginning 1 January 2027
IFRIC Agenda Decisions
Training Methodology*
Category 1 = 7.00 Hours
17 Sep 2025 (9:00 AM - 5:00 PM)
Registration is closed
21 Nov 2025 (9:00 AM - 5:00 PM)
For Members: $ 409.84 For Non-Members: $ 493.77
Thomas EganTom is a member of ISCA, as well as ACCA, CPA Australia and is a licensed US CPA. He had served on a number of committees related to accounting standards, financial reporting, and XBRL. He has extensive experience related to accounting for financial instruments gained through the past 18 years in technical accounting roles with a Big 4 firm and an international bank and is currently the accounting advisor to the airline industry for implementation of IFRS 9, Financial Instruments, IFRS 15, Revenue and IFRS 16, Leases. He holds a Masters degree in accounting from the University of Wisconsin - Madison and a Postgraduate Diploma in Strategic Finance from the University of Oxford.
Live Webinar in or outside ofSingapore
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17 Sep 2025 - 17 Sep 2025