IFRS 18 Presentation and Disclosure in Financial Statements will be effective for annual periods beginning on or after 1 January 2027. IFRS 18 replaces the existing IAS 1 Presentation of Financial Statements and introduces the following three sets of new requirements to improve entities’ reporting of financial performance and give investors a better basis for analysing and comparing entities:
• Subtotal in the statement of profit or loss;
• Management-defined performance measures; and
• Grouping of information.
All stakeholders in all industries that apply HKFRS/IFRS Accounting Standards will be impacted by this new standard. The changes introduced by IFRS 18 will affect how entities present and disclose information in the financial statements, the information available to investors, and the extent of information subject to assurance by auditors. Entities have to act now to prepare for the implementation. This webinar will provide an overview of IFRS 18 and cover the key aspects of the new requirements, as well as other practical challenges that may be faced by reporting entities.
NOTE: No video playback will be available.
Mr. Kenneth Chan
Audit & Assurance Partner
Deloitte China
Kenneth is an Audit Partner with Deloitte in Hong Kong, bringing extensive experience in assurance and accounting advisory services for listed companies in Hong Kong and United States, IPO candidates, and private enterprises across a diverse range of sectors, including TMT, digital assets, consumer markets and healthcare. He also serves as Deloitte China’s Southern Region US Offering Services Leader and Audit & Assurance Macao Managing Partner. Kenneth is a frequent speaker on financial reporting matters and currently serves on the board of the PolyU Accounting and Finance Graduates’ Association.
Samuel Ma
Audit & Assurance Partner
Deloitte China
Samuel is a Partner in the National Technical Department of Deloitte China. He has over 15 years of audit and assurance experience in the Greater Bay Area, serving listed clients across many industries. In his role at Deloitte, he provides expert advice and support to engagement teams and clients on HKFRS/IFRS Accounting Standards, focusing on financial reporting and application issues in Hong Kong capital market transactions. He also participates in technical discussions across local and global professional accounting networks. Samuel is a member of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is involved as a panel member for several of its project advisory groups.
| Date: |
2026-10-21 |
| Time: |
06:00 PM - 07:30 PM |
| Language: |
Cantonese (no simultaneous translation) |
| CPD Hours: |
1.5 Hours |
| Fee: |
HK$80 |
| Deadline: |
2026-10-21 |
|
Interested? Come and join ADF free of charge!
Login to enroll |
|
|
Receipt and Confirmation will be sent to your email right after payment or you can download it from My Account - Attendance Record - Entrance Code. If you do not receive the email or are unable to access the course link, please contact us promptly at info@adf.hk, to enable us to provide assistance within the applicable viewing period. Please download handout, recording and certificate on My account - Attendance Record. Registration and Setup: Setup Instructions: https://www.adf.hk/web19/web/subpage.php?mid=87&id=277 https://support.zoom.com/hc/zh/article?id=zm_kb&sysparm_article=KB0061331 Notes: 1. Following recent software updates, please ensure you have updated your application to Zoom Version 5.0 or higher.
Disclaimer: This video is prepared for educational purpose only. Once you enroll and register for the CPD certificate, you agree that you have already watched the whole video. |
|