IFRS 18 and 19 Certification Training

Objective of this course is to understand the implications, structure, and applications of the newly introduced IFRS 18: Presentation and Disclosure in Financial Statements and IFRS 19: Subsidiaries without Public Accountability.

Total Duration of the training: 6 hours.

Certification assessment at the end of the training.

Introduction & Background (Presentation):

• Understand the need for IFRS 18 & IFRS 19.
• Recap of old IAS 1 & current SME needs.



IFRS 18 – Key Concepts (Deep Dive + Q&A):

• Understand the new structure of financial statements.
• Changes in primary statements.



IFRS 18 – Detailed Disclosures (Case-based walk-through):

• Learn about disclosure of performance, liquidity, cash flows & management categories.



IFRS 19 – What is it & Why it was Introduced (Presentation + Discussion):

• Identify eligible entities.
• Understand its scope & eligibility.



IFRS 19 – Comparison with Full IFRS & IFRS for SMEs (Chart + Case Examples):

• Recognize exemptions.
• Disclosure requirements under IFRS 19 vs full IFRS.



Application & Transition Guidance (IFRS 18 + 19) (Scenario-based):

• Learn transitional guidance.
• Understand effective dates and restatement.



Expected ACCA Exam Questions & How to Tackle Them (Exam Strategy):

• Discuss exam scenarios.
• Techniques for answering SBR/FR questions.



Wrap-Up & Notes Distribution (Summary + Resource Sharing):

• Download notes.
• Final doubts.
• Evaluation/Feedback.

• Board Members
• Management Staff
• Accountants
• Auditors
• Regulators
• Finance Professionals

• Learn how to interpret accounting requirements of IFRS 9 into a model context.
• Find out how to align International Accounting Standards and Local Regulatory Requirements on EL-Provisions.
• Run Stress Test on IFRS 9 data.
• Combine Regulatory Baseline and Adverse Scenarios with IFRS 9 models.
• Integrate Stress Test Foresight and Migration Methodologies.
• Establish issues and solutions of 12 month and lifetime PD m

Certification

• On successful completion of the course, you will receive a Course Completion Certificate from Merit Global

IFRS 18:

Earning an IFRS 18 certification provides a distinct professional edge by mastering the most significant shift in financial reporting in years, positioning you for senior leadership roles like Financial Controller or Group Reporting Manager. As IFRS 18 replaces IAS 1, this course equips you with the technical expertise to implement the new mandatory income statement structure, specifically categorizing items into operating, investing, and financing sections. Beyond just internal reporting, the certification acts as a "global passport" for your career, as your specialized knowledge of these international standards remains highly relevant across the more than 140 countries that utilize IFRS.

Furthermore, the course provides the strategic insight necessary to handle complex requirements for aggregation and disaggregation, ensuring that financial statements are more transparent and useful for investors. A critical component of the training involves mastering Management-defined Performance Measures (MPMs); since these must now be included in audited notes, certified professionals are essential for bridging the gap between management’s internal view and the rigorous needs of external stakeholders. By gaining these skills ahead of the January 1, 2027 effective date, you become an invaluable asset to multinational firms currently overhauling their internal controls and reporting systems to achieve global compliance.

IFRS 19:

An IFRS 19 certification course provides essential training for finance professionals working within multinational groups, focusing on the new standard that significantly reduces the reporting burden for eligible subsidiaries. By mastering IFRS 19, you gain the expertise to help organizations eliminate "dual accounting" records, allowing subsidiaries to use the same recognition and measurement principles as their parent company while applying a streamlined, reduced set of disclosures. This certification positions you as a strategic expert capable of driving cost savings and operational efficiency, as you'll be equipped to transition entities away from complex local GAAPs and toward a unified global financial language.

Holding an IFRS 19 certification not only enhances your technical credibility but also increases your global mobility, as these simplified standards are designed to be applied by subsidiaries in over 140 countries. As companies prepare for the January 1, 2027 effective date, certified professionals will be in high demand to lead the assessment of eligibility and the implementation of reduced disclosure requirements across group structures. This expertise is a significant career differentiator, signaling to employers that you can deliver high-quality financial reporting with reduced time and effort, ultimately making the entire group’s audit and reporting process more efficient and cost-effective.

He is a seasoned finance professional with extensive expertise in International Financial Reporting Standards (IFRS) and comprehensive experience applying accounting standards in real-world financial reporting environments. With a strong background in preparing, analyzing and interpreting financial statements under IFRS, he brings practical insights that help learners connect theory with actual reporting practice. Known for his clear and engaging training style, he simplifies complex standards into understandable concepts and real-life examples. His guidance equips professionals to confidently apply IFRS principles and enhance their accounting and reporting proficiency.

By the end of this 6-hour session, learners will be able to: