IFRS 18: preparing the new presentation of financial statements
IFRS 18 replaces IAS 1 for annual periods beginning on or after 1 January 2027, with 2026 comparatives to prepare. The income statement, certain notes and the reading of the cash flow statement change. One day to assess what moves in your accounts and build the roadmap.
1 January 2027
Mandatory application to annual periods beginning on or after this date
Fiscal year 2026
Comparatives will have to be presented under the new format
Now
Structuring decisions (categories, MPMs, cash flows) are made ahead of the closing
What you will be able to do
- Classify your income statement lines into the three new categories
- Build operating profit as defined by IFRS 18
- Inventory your MPMs, the management-defined performance measures
- Anticipate the impacts on the cash flow statement
- Prioritise your transition workstreams
- Ask your auditors the right questions, early
The day, step by step
A mix of method input, numbers-based exercises and discussion of participants' own situations.
What changes, and for whom
From IAS 1 to IFRS 18: scope, timeline, hard points of the transition.
The new income statement
Operating, investing and financing categories; mandatory subtotals; presentation of expenses by nature or by function. Case study: an income statement before and after IFRS 18, then a transaction classification exercise.
MPMs and the notes
Management-defined performance measures: definition, reconciliation with IFRS subtotals, disclosures. Workshop: defining the MPMs of a fictional group. Aggregation and disaggregation of lines.
The cash flow statement and other statements
New starting point, reclassification of interest and dividends; impacts on the balance sheet and other statements. Practical case: cash flow statement adjustments.
Your roadmap
Transition provisions, 2026 comparatives and a diagnostic grid applied to each participant's situation.
Colombe Miata
Partner, Consolidation and Reporting — your trainer
“IFRS 18 is a standard I practise from both sides: on engagements, where I support groups through their transition, and in the training room. For Lefebvre Dalloz Compétences, I designed and delivered the catalogue course on implementing the standard, for consolidation specialists, accounting departments and statutory auditors from industrial, pharmaceutical and services groups.
What I hear in session is rarely a question about the text: it is the fear of not seeing the impacts coming in one's own accounts. My approach is simple: start from your financial statements, name the decisions early, and send you home with a diagnostic grid your teams can reuse on their own.”
Frequently asked questions
Why train now?
The standard applies to annual periods beginning on or after 1 January 2027, with 2026 comparatives. Structuring decisions (income statement categories, MPMs, cash flow statement) are made ahead of the closing, not during it.
How much does the IFRS 18 training cost?
The Altesia Consulting IFRS 18 masterclass costs EUR 450 excl. VAT per participant, for a full day with numbers-based exercises and a diagnostic grid. The next session takes place on Monday 14 September 2026, in a group of 8 to 10 participants.
My group is not listed. Am I concerned?
IFRS 18 applies to all entities presenting their accounts under IFRS. The scale of the impacts depends on your current presentation: that is precisely what the diagnostic grid worked on in session measures.
What do I keep after the day?
Participants keep the materials, the corrected exercises and the diagnostic grid, to be reused internally with their teams.
Can the masterclass be run in-house?
Yes, as an in-house session, with exercises adapted to your financial statements. Mention it in the registration form.
Book a seat for the 14 September 2026 session
Sessions are limited to 8 to 10 participants. Leave your details: Colombe Miata will come back to you with the detailed programme and practical arrangements.
- Response within two business days
- Detailed programme sent by email
- In-house sessions available for your teams