AASB 101 today, AASB 18 tomorrow – what remains the same

AASB/IFRS 18 Presentation and Disclosure in Financial Statements applies from 1 January 2027 (that is, for 31 December 2027 year-ends), with a later effective date for not-for-profit entities.

Until then, AASB 101/ IAS 1 Presentation of Financial Statements continues to apply.

This session focuses on the presentation and disclosure requirements that will remain unchanged under AASB 18, helping preparers and auditors apply current requirements with confidence and avoid unnecessary rework ahead of transition.

$380.00 Book GAAPinar

This session is presented by:

Carmen Ridley

Principal | Australian Financial Reporting Solutions

Carmen has an excellent knowledge of financial reporting through significant experience with a number of major accounting firms in both the external audit and technical divisions and spending significant time analysing and interpreting accounting standards for clients.

Carmen is a former Board member of the AASB (2012 – 2020) and a former member of the IFRS for SME implementation committee (2020 – 2023).

Colin Parker

Principal | GAAP Consulting

Colin, Principal of GAAP Consulting, is an expert in financial reporting, auditing and related governance issues, and was previously a member of the Australian Accounting Standards Board.

He has conducted many independent expert and consulting experts reports on professional negligence, and accounting and auditing standards. He is the team leader advisory and litigation services and adviser to GAAP Training and Reportfraud.