Live webinar

Introduction to IFRS 18

Presentation and Disclosure in Financial Statements

Thursday 26 November 2026 · 1:00 – 3:00 PM Dubai time (GST, UTC+4)

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Date
Thursday 26 November 2026
Time
1:00 – 3:00 PM Dubai time (GST, UTC+4)
Format
Live online webinar

IFRS 18 replaces IAS 1 for annual periods beginning on or after 1 January 2027 — and because it applies retrospectively, the 2026 comparatives are already in play. Join us for a practical walkthrough of what changes, what stays the same, and how to get your financial statements, chart of accounts and systems ready.

Mr. Wael Youssef
Your presenter

Mr. Wael Youssef

CPA

Wael Youssef is a Certified Public Accountant with around ten years of experience in audit and financial accounting. He leads audit engagements and performs engagement quality control reviews, working across manufacturing, retail, hospitality, healthcare, real estate and not-for-profit organisations.

During his career at Deloitte, Wael led data analytics initiatives, supporting audit teams in integrating analytics into their audit procedures to improve efficiency and promote a more structured and systematic audit approach. He worked across the firm’s offices in Lebanon, Saudi Arabia and Canada, and works in both local standards and IFRS.

Wael also has mentoring and teaching experience through his involvement in a digital mentoring programme designed to introduce mentees to the professional world, guide them in planning and pursuing their educational paths, and support their transition into the job market.

Presentation and disclosure is one of his core service areas, which is the ground IFRS 18 changes.

Programme

  1. Welcome and introduction

    Opening remarks and the objectives of the session

  2. 01 Overview

    What IFRS 18 is, why it replaces IAS 1, its scope, the objective of financial statements, materiality and the effective-date timeline

  3. 02 Structure of the Financial Statements

    The complete set of statements, the five income statement categories, main business activity tests, the two new subtotals, expense analysis and each primary statement, closing with group application: entity and consolidated classification, intragroup eliminations and group mappings

  4. 03 MPMs & Aggregation / Disaggregation

    Management-defined performance measures, the definition tests, required disclosures, a worked reconciliation and the sharper aggregation rules

  5. 04 Other Presentation & Disclosure Changes

    Notes structure, entity-level and capital management disclosures, requirements relocated to IAS 8, consequential amendments and a full IAS 1 vs IFRS 18 recap

  6. 05 Impact Assessment & Readiness

    Transition, industry-specific impact, the implementation roadmap, chart-of-accounts rebuild, timeline and what we need from you

  7. 06 Open discussion, Q&A & next steps

    Readiness checklist, questions from participants and proposed next steps

  8. Close

Key takeaways

  • What changes from IAS 1, and what does not
  • Classifying income and expenses into the five categories
  • When a measure becomes an audited MPM, and when it cannot be one
  • Applying IFRS 18 across a group, at entity and consolidated level
  • A practical roadmap for the 2026 comparatives

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