Date: 9 February 2026 (Monday)
Time: 12 PM to 2 PM
Venue: ISCA House, L1 Member’s Lounge
Programme Outline
IFRS 18 Presentation and Disclosure in Financial Statements, issued in April 2024, replaces IAS 1 Presentation of Financial Statements and introduces a new profit or loss structure, defined categories, and enhanced disclosures. This session will cover the key features of IFRS 18 and focus on practical steps for implementation, including transition considerations ahead of the 1 January 2027 effective date.
Additionally, the session will address management-defined performance measures (MPMs), the grouping, aggregation, and disaggregation of information, other consequential changes to financial reporting, and practical guidance for transition and readiness ahead of the 1 January 2027 effective date. Participants will gain insights to enhance clarity, comparability, and transparency in financial reporting.
This session is designed for finance professionals, preparers, and auditors seeking practical guidance on applying IFRS 18 and an overview of the new standard, including its objectives, scope, eligibility criteria, and key considerations for adoption and transition planning.
| 12.00 p.m | 12.25 p.m | Registration & Networking |
| 12.25 p.m | 12.30 p.m | Welcome and Introduction by ISCA |
| 12.30 p.m | 1.45 p.m | Topic: Financial Reporting for Preparers (FRfP): SFRS(I) Updates on IFRS 18
Speaker: Lim Ju May, Director of Assurance and Technical Accounting, CLA Global TS |
| 1.45 p.m | 2.00 p.m | Q&A Session |
| 2.00 p.m | End of session |
Intended For
All Members and Non-Members
Competency Mapping
Category 1 = 1.00 Hours
Schedule & Fees
Date & Time
09 Feb 2026 (12:00 PM - 2:00 PM)
Fee (inclusive of GST)
SGD pricing -
For Members:
$ 0.00
For Non-Members:
$ 21.80
Programme Facilitator(s)
Ms Lim Ju May
Venue
60 Cecil Street
ISCA House
Singapore 049709
Testimonial
Funding
No funding Available!
Programme Facilitator(s)
Ms Lim Ju May
Assurance & Technical Director
CLA Global TS Holdings Pte. Ltd.
Ms Lim Ju May is the Technical & Assurance Director of CLA Global TS.
Prior to joining CLA Global TS, she spent 8 years as Head of the Technical Department at the Institute of Singapore Chartered Accountants (ISCA) where she pioneered numerous initiatives.
She has a wealth of experience in the accounting and auditing profession including over 12 years with several Big Four accounting firms.
She also authored ISCA’s Micro Accounting Model and other ISCA publications such as CFOs for Sustainability Reporting Roundtable Report, Fueling Sustainable Ecosystems – Insights From The Financial Services Sector, Leases Roadmap, Technical Bites, and many others.
Date: 9 February 2026 (Monday)
Time: 12 PM to 2 PM
Venue: ISCA House, L1 Member’s Lounge
Programme Outline
IFRS 18 Presentation and Disclosure in Financial Statements, issued in April 2024, replaces IAS 1 Presentation of Financial Statements and introduces a new profit or loss structure, defined categories, and enhanced disclosures. This session will cover the key features of IFRS 18 and focus on practical steps for implementation, including transition considerations ahead of the 1 January 2027 effective date.
Additionally, the session will address management-defined performance measures (MPMs), the grouping, aggregation, and disaggregation of information, other consequential changes to financial reporting, and practical guidance for transition and readiness ahead of the 1 January 2027 effective date. Participants will gain insights to enhance clarity, comparability, and transparency in financial reporting.
This session is designed for finance professionals, preparers, and auditors seeking practical guidance on applying IFRS 18 and an overview of the new standard, including its objectives, scope, eligibility criteria, and key considerations for adoption and transition planning.
| 12.00 p.m | 12.25 p.m | Registration & Networking |
| 12.25 p.m | 12.30 p.m | Welcome and Introduction by ISCA |
| 12.30 p.m | 1.45 p.m | Topic: Financial Reporting for Preparers (FRfP): SFRS(I) Updates on IFRS 18
Speaker: Lim Ju May, Director of Assurance and Technical Accounting, CLA Global TS |
| 1.45 p.m | 2.00 p.m | Q&A Session |
| 2.00 p.m | End of session |
Intended For
All Members and Non-Members
Competency Mapping
Category 1 = 1.00 Hours
Programme Facilitator(s)
Ms Lim Ju May
Assurance & Technical Director
CLA Global TS Holdings Pte. Ltd.
Ms Lim Ju May is the Technical & Assurance Director of CLA Global TS.
Prior to joining CLA Global TS, she spent 8 years as Head of the Technical Department at the Institute of Singapore Chartered Accountants (ISCA) where she pioneered numerous initiatives.
She has a wealth of experience in the accounting and auditing profession including over 12 years with several Big Four accounting firms.
She also authored ISCA’s Micro Accounting Model and other ISCA publications such as CFOs for Sustainability Reporting Roundtable Report, Fueling Sustainable Ecosystems – Insights From The Financial Services Sector, Leases Roadmap, Technical Bites, and many others.