2026 Day two agenda - BST (British Summer Time, GMT+1)
IFRS 18 Presentation and Disclosure in Financial Statements is set to reshape how every preparer using IFRS Accounting Standards presents earnings—and it becomes effective in less than a year.
With many entities already in their comparative periods, are you keeping up with the latest implementation developments?
Join preparers who are already reporting in accordance with the new Standard, along with auditors advising on its application, to gain practical insights.
The workshop will also explore recent IFRS Interpretations Committee Agenda Decisions and practical insights from organisations implementing IFRS 18.
- Bruce Mackenzie - Member, IASB
- Jawaid Dossani - Technical Staff, IASB
- Brian O'Donovan - Global IFRS and Corporate Reporting Leader, KPMG
This workshop focuses on the technical considerations that preparers need to address when applying IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures, ranging from the conceptual foundations of the Standards to specific disclosure topics, such as greenhouse gas emissions.
The content of this session is based on the preparer readiness trainings the ISSB rolled out across multiple jurisdictions with local partners.
The workshop will feature discussion of integrated reporting practices with preparers around the world.
The session provides insights into how integrated reporters are embracing the requirements in IFRS Standards.
- Rika Suzuki - Member, IASB
- Laura Girella - Technical Specialist – Integrated Reporting, IFRS Foundation
- Suresh Gooneratne - Chief Financial Officer, Diesel & Motor Engineering
This session provides an overview of the Exposure Draft Risk Mitigation Accounting and the post-implementation review of hedge accounting.
- Zach Gast - Member, IASB
- Zhiqi Ni - Technical Staff, IASB
- Juliane-Rebecca Upmeier - Technical Staff, IASB
This session will introduce the main requirements in IFRS 20 Regulatory Assets and Regulatory Liabilities.
Participants will have the opportunity to ask questions as they begin their implementation journey.
- Tadeu Cendon - Member, IASB
- Mariela Isern - Technical Staff, IASB
- Siok Mun Leong - Technical Staff, IASB
- Vanessa Hanna - Technical Staff, IASB
This session provides an update on the progress of the standard-setting project on Nature-related Disclosures.
The speakers will discuss how the ISSB aims to improve reporting on nature-related risks and opportunities and how the ISSB is drawing on the work of the Taskforce on Nature-related Financial Disclosures (TNFD) in this project.
The session covers interoperability between the revised ESRS and ISSB Standards. The speakers will discuss improvements that enable companies to apply both sets of Standards efficiently.
This session provides the latest news on the approaches jurisdictions are taking to adoption, as well as insights into multilateral discussions to mitigate potential regulatory fragmentation and enhance global comparability through passporting provisions. It will also provide an overview of the IFRS Foundation’s Regulatory Implementation Programme, which supports jurisdictions as they consider potential approaches, rationales and readiness for using ISSB Standards. Finally, speakers will share how you can stay up to date with developments, including by accessing jurisdictional profiles and participating in jurisdictional consultations. |
The session covers the IASB’s recent decisions on its two financial instrument projects—Financial Instruments with Characteristics of Equity and Amortised Cost Measurement.
The speakers will discuss potential improvements to IFRS Accounting Standards, such as IAS 32 Financial Instruments: Presentation and IFRS 9 Financial Instruments, in response to stakeholder demand for clarifications.
- Patrina Buchanan - Member, IASB
- Riana Wiesner - Senior Technical Director, IASB
- Angie Ah Kun - Technical Staff, IASB
- Iliriana Feka - Technical Staff, IASB
This session provides an overview of the project on Statement of Cash Flows and Related Matters, including a preview of the tentative proposals the IASB expects to include in a future exposure draft.
- Bob Uhl - Member, IASB
- Nick Barlow - Technical Staff, IASB
- Dennis Deysel - Technical Staff, IASB
- Thathsara Ramanayake - Technical Staff, IASB
This session features a panel discussion exploring key observations from the first-time application of IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures as companies around the world begin implementing the Standards.
The panellists will discuss emerging reporting practice, practical considerations related to first-time application and relevant educational materials available to support application of the Standards.
The session addresses common questions that arise in connecting financial statements with other investor-focused financial disclosures, such as sustainability-related financial disclosures.
IASB and ISSB members and IFRS Foundation technical staff will answer questions submitted during the conference and provide insights into their work.
All audience members are invited to post their questions on the online platform throughout the two-day conference.