IFRS 18 Presentation and Description in Financial Statements Syllabus: Total Financial Reset (in Romanian)

IFRS 18 “Presentation and Disclosure in Financial Statements: A Total Financial Reset”

Target audience: accountants, financial managers, auditors

Objectives:

• Understand the new IFRS 18 requirements

• Compare with IAS 1 and other relevant standards

• Work with practical examples and case studies

• Learn clear implementation steps

Course structure:

1. IFRS 18: An earthquake in financial reporting

   • Why IFRS 18? Global context and business impact

2. IFRS 18 Architecture

   • Structure and main innovations

   • Differences from IAS 1 and other standards

   • Impact on financial statements

3. Challenges and practical implementation

   • Sensitive areas and risks

   • Reclassifications, transparency, reporting requirements

   • Case studies: “before vs. after IFRS 18”

   • Interactive mini-workshop

4. Adaptation strategies and opportunities

   • How to prepare the entity for IFRS 18

   • Practical steps for CFOs, accountants, and auditors

   • Turning compliance into a competitive advantage

Outcome:

• Clear understanding of IFRS 18

• Numerical examples in Excel

• Immediately applicable checklist

• Awareness of key audit risk areas