Wednesday webinar at one: IFRS 18 - A new lens on the income statement

Wednesday 02 December 2026 | 13:00 - 14:00 | Webinar

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As companies prepare for the introduction of IFRS 18, investors will need to understand how the new standard will reshape financial reporting and improve the analysis of corporate performance. This webinar will provide a practical overview of the key changes introduced by IFRS 18 and what they mean for investors when companies begin reporting under the new requirements for reporting periods starting on or after 1 January 2027. 

Join Nick Anderson, Member of the International Accounting Standards Board, as he explores how IFRS 18 aims to enhance comparability, transparency and consistency across financial statements, helping investors gain clearer insights into company performance and management reporting practices. 

What you'll learn 

  • Improved structure and detail in the income statement
  • Understand the three new categories for income and expenses introduced by IFRS 18: operating, investing and financing.
  • Explore the new mandatory subtotals, including operating profit, and how these changes will provide a more consistent basis for performance analysis.
  • Learn how the new presentation requirements are designed to improve comparability between companies and sectors.
  • Gain insight into the enhanced guidance on how companies should present information in the primary financial statements and disclosures, providing investors with more useful and detailed information. 

Greater transparency around non-GAAP earnings measures 

  • Take a deep dive into the new requirements for management-defined performance measures (MPMs), often referred to as non-GAAP measures.
  • Understand how companies will be required to explain and reconcile these performance measures to the most directly comparable IFRS measures.
  • Discover how the new disclosure requirements will improve transparency, increase discipline in the use of non-GAAP metrics and bring these measures within the scope of audit scrutiny. 

Who should attend? Investment professionals, analysts, portfolio managers, finance professionals, accountants and auditors. 

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Speaker

Nick Anderson, Member of the International Accounting Standards Board

Nick Anderson was appointed as a member of the International Accounting Standards Board (IASB) in 2017 and reappointed to serve a second term in 2022. He has 30 years of practical experience, mainly as a buy-side investor using and supporting the development of high-quality financial reporting. Mr Anderson joined from Janus Henderson Investors in the UK, where he served as global equity portfolio manager and head of equity research. He was responsible for overseeing the sharing of research and best practice across Janus Henderson’s equity teams and served as the firm’s contact for the IASB’s Investors in Financial Reporting programme.

Mr Anderson was a member of the UK Accounting Standards Board from 2007 to 2013 and a founding member of the Corporate Reporting Users’ Forum (CRUF).

He has a degree in economics, University College, Durham, UK, and is an associate of the CFA Society of the UK.