2025-26 Update: IFRS

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With significant changes on the horizon, staying on top of IFRS updates is essential. This course will ensure you are aware of everything you need to know about the IFRS reporting framework for 2025-26.

£100 +VAT

4 CPD hours

120 days’ access

Use ACPD101 for 10% off any purchase.

2025-26 Update: IFRS

£100 +VAT

4 CPD hours 120 days’ access
Use ACPD101 for 10% off any purchase.

2025-26 Update: IFRS

This course is not currently available. To find out more, please get in touch.

This course will enable you to

  • Advise colleagues and clients on the application and implications of IFRS 19
  • Understand and identify key changes in the third edition of IFRS for SMEs
  • Evaluate recent developments in the IFRS Sustainability Disclosure Standards
  • Recognise the potential impact of the exposure draft on IAS 28

About the course

With significant updates arriving across the IFRS landscape, staying ahead is essential. Whether it’s issuing outdated advice to clients or making last-minute revisions to financial statements because the treatment has changed, falling behind on developments can be costly and time-consuming.

This course brings you fully up to date with the IFRS reporting framework for 2025–26. You’ll explore the key changes on the horizon, including the introduction of IFRS 19, updates to IFRS for SMEs, a new exposure draft on financial instruments, and progress with the ISSB’s Sustainability Disclosure Standards.

You’ll finish the course with the knowledge and confidence to apply new IFRS requirements correctly, keep financial statements compliant, and advise clients or colleagues without hesitation.

Contents

IFRS 19

Why IFRS 19 exists
IFRS 19’s development
Objectives and scope
Making the election
Standards affected by IFRS 19
Assets and liabilities
Revenue
Financial instruments
Costs
A smooth transition
Other standards

IFRS for SMEs

What is IFRS for SMEs?
Qualifying entities
A new edition
Changes in the third edition
The upside
Section 2
Section 9
Section 11
Section 12
Section 19
Section 23

Sustainability

IFRS Sustainability Disclosure Standards
Differences
Materiality in IFRS S1
Strategy in IFRS S2
Metrics and targets in IFRS S2
Changes to IFRS S2
On the horizon
Other projects

IAS 28

The background
Dealing with associates
The objective
Me and my work
Potential impacts
Changes in ownership share
Impairments
Disclosures

How it works

Author

Wayne Bartlett

Wayne Bartlett

Wayne is an internationally acclaimed speaker and trainer on all aspects of public and private sector accounting and auditing standards. He has been instrumental in helping to develop the profession internationally and has taken lead roles in the development of new professional bodies and the accounting profession in Mozambique and Rwanda, and been extensively involved in developing financial reporting in many countries across the globe.