Financial instruments — 2026 amendments
Classification and measurement amendments to IFRS 9 and IFRS 7, including contractual cash flow considerations, electronic settlement and related disclosures.
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ANNUAL IFRS TECHNICAL UPDATE
Annual IFRS Updates
Stay current with IFRS requirements effective in 2026 and prepare for the major reporting changes coming in 2027 and beyond.
ABOUT THE COURSE
What is this course?
Annual IFRS Updates is designed for finance professionals who need a focused understanding of what has changed in IFRS Accounting Standards and what those changes mean for financial reporting.
The course brings together newly effective amendments, major forthcoming standards and implementation priorities so that you can distinguish between requirements that apply now and changes that require preparation.
The content is refreshed as the IFRS reporting landscape develops, with emphasis on effective dates, practical implications and areas that may require changes to accounting policies, processes or reporting systems.
What you’ll learn
- Identify the IFRS Accounting Standard amendments that become effective during 2026.
- Understand the key accounting and disclosure changes and where they may affect financial reporting.
- Prepare for major requirements becoming effective in 2027, including IFRS 18 and IFRS 19.
- Understand important newly issued requirements and developments that will affect future reporting periods.
How the learning is structured
Nature-dependent electricity contracts
New IFRS 9 and IFRS 7 requirements covering own-use considerations, hedge accounting and disclosures for nature-dependent electricity contracts.
Annual Improvements — Volume 11
Review amendments affecting IFRS 1, IFRS 7, IFRS 9, IFRS 10 and IAS 7 that become effective from 1 January 2026.
IFRS 18 — preparing for 2027
Understand the new presentation and disclosure model, operating profit and profit before financing and income taxes, management-defined performance measures and aggregation principles.
IFRS 19 and IAS 21 — 2027 changes
Review reduced disclosures for eligible subsidiaries under IFRS 19 and the amended IAS 21 requirements for translation into a hyperinflationary presentation currency.
IFRS 20 — looking further ahead
Understand the new model for regulatory assets and regulatory liabilities, the replacement of IFRS 14 and the path toward the 2029 effective date.
From new requirement to reporting impact
Each development is considered through four practical questions so that the technical change is connected to its reporting consequences.
01
What changed?
02
When does it apply?
03
Who could be affected?
04
What should preparers do?
STAY CURRENT
Enquire about Annual IFRS Updates
Keep your IFRS knowledge up to date.
Understand what has changed, what is coming next and what it means for financial reporting.