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IFRS 18: Specified main business activities and other presentation concepts | Virtual training

Part 3 | 2026

Training details

Dates:

  • Thursday, 25 June 2026
  • Tuesday, 30 June 2026
  • Thursday, 12 November 2026
  • Wednesday, 18 November 2026

Time: 8:30am-12:30pm
Cost: R1 800 per person per session, excl VAT. Only one session per Part needs to be attended. 20% discount granted for bookings of 5 or more persons. 5% discount granted if Part 1, 2 and 3 are booked.

We invite you to the IFRS 18 Part 3: Specified main business activities and other presentation concepts - Virtual training.

This session will include:

  • In this session, we will briefly recap the main changes in IFRS 18 and include related IASB developments without duplicating the content of Part 1 and Part 2
  • We'll explore how to determine whether an entity has specified main business activities, and how to discern items that will be classified in the investing category
  • We'll cover the presentation of expenses in the statement of profit or loss, concepts of "labelling" in IFRS 18 and the use of sub-totals together with note disclosure changes
  • The session will address the IAS 34 (Interim Financial Reporting) requirements for preparers of interim financial statements in the context of IFRS 18 adoption
  • We'll include an additional 30-minute break-out session where some topical industry issues are covered. There will be a Financial Services entity break-out session and a Non-Financial Services breakout session to choose between

Only one session per Part needs to be attended.

Register for the training here

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Contact us

Brenda Knoesen

Manager | Assurance, PwC South Africa

Tel: +27 (0) 11 797 4790

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