EFRAG, EFFAS Benelux and the International Accounting Standards Board will host a hybrid event on 2 December 2026 to examine incoming changes under IFRS 18 and review ongoing developments in financial and sustainability reporting.
Presentation and Disclosure Changes Under IFRS 18
The first part of the event focuses on the practical implications of IFRS 18, which becomes effective for annual reporting periods beginning on or after 1 January 2027.
Discussions will cover essential changes to financial statement presentation and disclosure, including new subtotals in the statement of profit or loss, management-defined performance measures, and standards for the aggregation and disaggregation of financial information.
Updates on Financial and Sustainability Reporting Projects
The second session will present concise updates on active projects from the IASB and EFRAG that affect investors and analysts.
Key topics scheduled for discussion include project updates on the Statement of Cash Flows, Intangible Assets, agenda consultations, and stakeholder feedback regarding EFRAG's Discussion Paper on the connectivity of financial and sustainability reporting.
Event Structure and Registration
The event is scheduled for 2 December 2026, starting at 16:45 CET, and will take place in a hybrid format at EFRAG's offices in Brussels and online.
Attendees have the option to register for Part 1, Part 2, or both sessions depending on their area of interest.
| Session | Time (CET) | Key Topics |
|---|---|---|
| Part 1: IFRS 18 Presentation and Disclosure | 16:45–17:55 | IFRS 18 effective dates (2027), statement of profit or loss subtotals, management-defined performance measures, aggregation and disaggregation |
| Part 2: Key Financial Reporting Projects | 17:55–19:15 | Statement of Cash Flows, Intangible Assets, Connectivity of Financial and Sustainability Reporting, Agenda consultation |
Frequently Asked Questions
When does IFRS 18 take effect?
IFRS 18 becomes effective for annual reporting periods beginning on or after 1 January 2027.
How can participants attend the event?
Participants can attend online or in person at EFRAG's offices in Brussels, and may register for either session or both.
