Webcast
2026 IFRS Update
Review IFRS changes affecting financial instruments, foreign currency translation, and financial statement disclosures. Prepare for IFRS 18 and IFRS 19 with a practical overview of presentation changes, disclosure requirements, and transition considerations.
$98.00
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Without FlexCast, you must start with enough time to finish. (1 Hr/Credit)
Secure Transaction CPE Credits
2 Credits: Accounting
Course Level
Update
Format
Webcast
Course Description
Prepare for IFRS changes affecting current reporting and upcoming financial statements. Jennifer F. Louis, CPA, reviews amendments addressing financial instrument classification and measurement, electronic payment settlements, renewable power purchase agreements, and foreign currency translation, with attention to disclosure requirements and effective dates.
This CPE course also examines IFRS 18’s changes to financial statement presentation, IFRS 19’s reduced disclosures for eligible subsidiaries, and updates to IFRS for SMEs. Identify where reporting practices need attention now and what to prepare for as new standards take effect.
Learning Objectives
Upon completion of this course, participants will be able to:
- Identify disclosure requirements for issued IFRS standards that are not yet effective.
- Recognize requirements for assessing currency exchangeability, estimating exchange rates, and translating financial statements into a hyperinflationary presentation currency.
- Identify changes to financial instrument classification, measurement, derecognition, and disclosures under amendments to IFRS 7 and IFRS 9.
- Recognize the own-use, hedge accounting, and disclosure provisions for contracts referencing nature-dependent electricity.
- Identify changes to trade receivable measurement and lease liability derecognition under Annual Improvements to IFRS Accounting Standards—Volume 11.
- Recognize IFRS 18 requirements for income statement categories and subtotals, aggregation and disaggregation, and management-defined performance measure disclosures.
- Identify eligibility criteria and disclosure considerations for subsidiaries applying IFRS 19.
- Distinguish IFRS for SMEs from full IFRS and identify significant amendments to the SME standard.
Course Specifics
WC1126493409
October 19, 2026
Basic understanding of IFRS and financial reporting
None
Compliance Information
CMA Notice: Western CPE makes every attempt to maintain our CMA CPE library, to ensure a course meets your continuing education requirements please visit Insitute of Management Accountants (IMA)
CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.
Meet The Experts
Jennifer F. Louis, CPA has over 25 years experience in designing and instructing high-quality training programs in a wide variety of technical and “soft skills” topics needed for professional and organization success. In 2003 she founded Emergent Solutions Group, which is dedicated to meeting organization’s professional training needs on a project or part-time basis. Jennifer serves a wide variety of clients, including public accounting firms, state CPA societies, private industry corporations, and public sector agencies.Previously Jennifer served as the Director of Audit Product Development at Surgent Professional Education for three years. Prior to that, Jennifer was Executive Vice President/Director of …
Webcast
