Session agenda

The IFRS+  full day event is divided into two half day virtual sessions: simply select the preferred date options for session one and session two when registering.

This update will cover the following topics:

Session One:

This webinar offers a comprehensive deep dive into the IASB’s Disclosures about Uncertainties in the Financial Statements—Illustrative examples, issued in November 2025. As regulatory scrutiny over financial reporting transparency intensifies, these examples provide critical guidance on how to bridge the gap between narrative reporting and the numbers in the financial statements.

During this session, we will :

• Materiality and Connectivity: How to ensure consistency between the financial statements and information provided outside the accounts, such as sustainability reports and management commentary.
• The “No-Impact” Paradox: Guidance on when and why an entity should disclose that an uncertainty, such as a climate transition plan, has had no impact on the current period’s financial performance.
• Specific Standard Applications: Detailed analysis of illustrative scenarios involving impairment testing (IAS 36), provisions (IAS 37), and financial instrument risk (IFRS 7).
• Judgement Frameworks: Strategies for making robust materiality judgements that stand up to audit and regulatory review.

Benefits of attending:

• Stay Compliant: Gain a clear understanding of the IASB’s expectations for reporting uncertainties without needing to wait for new standards to be drafted.
• Enhance Reporting Quality: Learn to provide disclosures that are specific, relevant, and useful to investors, moving away from generic “boilerplate” language.
• Practical Insights: Move beyond theory with a walkthrough of real-world scenarios that you can apply directly to your 2026 reporting cycle.

Join us to master the nuances of these illustrative examples and ensure your financial reporting remains transparent, consistent, and compliant in an increasingly uncertain economic landscape.

Session two:

• IASB Update from Board Member (Bruce Mackenzie)
• Professional skill: Understanding AI –  What every professional should know looking at the following topics:
  • Impact on organisations;
  • Best practices for using AI at work;
  • Safety, Risks & Usability of AI