IFRS 18 learning program

Practical learning program about the requirements of the new IFRS 18 standard

IFRS 18 Presentation and Disclosure in the Financial Statements is a new IFRS standard that will be mandatory for all IFRS reporters starting January 1, 2027. The standard aims to enhance comparability and transparency in the financial performance of similar entities. 

This IFRS learning program equips financial professionals with the knowledge to effectively understand and apply IFRS 18, ensuring that your reporting is transparent, comparable, and compliant. Through practical examples, assignments, and interactive discussions, you will explore the differences with IAS 1 and the impact on systems, processes, and internal controls. 

Prepare now and lead the transition within your organization with confidence. 

Structure of the learning program


(optional) E-learning IFRS 18 (50 min)

  • Key changes in the primary financial statements under IFRS 18 
  • Principles of aggregation and disaggregation 
  • Classification of income and expenses under IFRS 18 
  • Rules for classifying specific items 
  • Management-defined performance measures under IFRS 18 

Classroom Training (3 hours)

In-depth exploration of IFRS 18 with practical examples and real-world application 

  • New structure of the income statement 
  • Management-defined performance measures
  • Principles of aggregation and disaggregation
  • Other changes in your IFRS reporting 
  • Broad organizational impact and an illustrative high-level implementation plan 

This course includes

After the training

  • you are able to apply the key accounting changes introduced by IFRS 18 compared to IAS 1; 
  • you understand the potential broader organizational impacts to your organization; and 
  • you can start preparing your team and stakeholders for the transition to IFRS 18. 

For whom?

This training is for accounting managers, accounting directors, finance managers, finance directors, controllers and accounts of medium-sized and large organisations that apply IFRS Accounting Standards. Given the potential broader organisational impacts of IFRS 18, this training is also recommended for professionals in the functional areas of HR, internal control, investor relations, IT, tax and treasury.

The training is offered at an academic level and is also suitable for anyone with experience or affinity with the subject.

Who are the trainers?

The learning program is led by our experienced Accounting & Reporting specialists and the Academy. Our trainers support clients daily with complex accounting and reporting challenges and have extensive expertise in implementing new accounting standards and managing accounting change. They combine deep technical knowledge with practical experience, ensuring the training is relevant and actionable for your organisation.

PE-Portfolio accountants (AA en RA)

Deze training kun je opnemen als leeractiviteit in je PE-portfolio. Na afloop van de training ontvang je van ons een deelnamebewijs met het aantal gevolgde lesuren van de training.

PE-punten registercontrollers (RC)

Na afloop van de training ontvang je van ons een deelnamebewijs met het aantal gevolgde lesuren van de training. Je kunt dit zelf registreren op de website van de VRC.

Inhouse training

Are you interested in this topic and would you like a tailor-made training course for your organisation? We will gladly discuss with you your learning goals, the casuistry and the desired learning results. We will also determine the duration, date and location of the training in consultation with you. On the basis of a preliminary discussion, we will make a tailor-made training proposal for you. Please contact us for more information. Please contact us for more information.

Contact us

PwC’s Academy

Onderdeel van/Part of, PwC Netherlands

Tel: +31 (0)88 792 86 70

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