MFRS 18

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Introduction

This training seeks to enable participants to understand the requirements of MFRS 18 that was issued in 2024, be able to make assessments plus identify possible areas of concern.

What Will You Learn?

  • • Explain the requirements of MFRS 18
  • • Identify possible issues that may be faced by an entity when applying MFRS 18
  • • Be able to prepare for the impending new standard
  • MFRS 18

What is MFRS 18?

  • Reasons for project
  • Review of past projects by IASB / MASB

Key NEW requirements under MFRS 18

  • Effective date for MFRS 18
  • Areas in Financial Statements that are significantly affected
  • Statement of Profit or Loss – categories and disclosures, plus assessments required
  • Management defined performance measures
  • Aggregation and disaggregation
  • Other matters

Challenges / issues

Preparations for implementation

Summary and conclusion