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About the IND AS 118 and IFRS 18 Course

Financial reporting is entering a new era. IND AS 118 (aligned with IFRS 18) replaces IND AS 1, introducing a completely restructured approach to presenting financial statements. 

This Ind AS 118 course provides focused training on financial statement presentation and disclosure requirements aligned with IFRS 18.

This program equips professionals to understand and apply the new framework, covering revised P&L categories, mandatory subtotals and enhanced disclosures such as Management-Defined Performance Measures (MPMs). Prepare now for seamless compliance ahead of the April 2027 mandate.

Who Should Attend this IND AS 118 Course?

The program is relevant to CFOs, controllers, finance directors, auditors, consultants, FP&A professionals and aspiring financial reporting specialists.

This program is designed to deliver high-impact learning for a wide spectrum of individuals—from established industry leaders to those looking to build foundational expertise in global reporting standards. The participants may be:

  • Finance leaders CFOs, Controllers, Finance Directors
  • Audit and advisory professionals Chartered Accountants, Consultants
  • Analysts and investment professionals FP&A, equity analysts, bankers
  • Aspiring finance professionals Individuals who want to build strong reporting expertise

IND AS 118 Course Learning Outcomes

Participants learn to classify income and expenses, apply mandatory subtotals and prepare Management-Defined Performance Measure disclosures for implementation readiness.

  • Handle complex accounting classifications
  • Confidently apply the new P&L structure
  • Present statutory subtotals accurately
  • Improve financial transparency with MPM disclosures
  • Implement effective reporting practices for compliance
  • Lead organization’s transition to IND AS 118

IND AS 118 Course Coverage

Course coverage includes revised P&L categories, mandatory subtotals, MPM disclosures, main business activity considerations, aggregation principles and practical case studies.

  • New operating, investing and financing categories in the P&L
  • Mandatory subtotals and performance metrics
  • Management-Defined Performance Measures (MPMs) and disclosures
  • Main Business Activity (MBA) considerations
  • Classification of income, expenses, FX differences and derivatives
  • Enhanced aggregation and disaggregation principles
  • Practical case studies and implementation insights
   
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