IFRS 18 & IFRS 19 || ACCA SBR

Описание: IFRS 18 and IFRS 19 have been introduced as major updates to the ACCA SBR (Strategic Business Reporting) syllabus, effective from 2025 onwards. This video covers everything you need to know about both standards — simplified, practical, and exam-focused.

IFRS 18 replaces IAS 1 and reshapes the presentation and disclosure of financial statements, introducing new categories in the statement of profit or loss and enhanced reporting requirements.

IFRS 19 introduces a simplified framework for subsidiaries without public accountability, aiming to reduce the compliance burden while maintaining transparency and relevance.

What’s covered in this video:

Key principles of IFRS 18 and IFRS 19
Impact on financial statement presentation and consolidation
Exam relevance for ACCA SBR students
Practical examples and tips for mastering these changes

Perfect for students preparing for the September 2025 sitting and beyond.

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