2026-27 Update: IFRS

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Stay up to date with the latest IFRS developments for 2026-27, including new standards, sustainability reporting and emerging IASB priorities. This course explains what has changed, what is coming next and what it means in practice.

£150 +VAT

4 CPD hours

365 days’ access

Use ACPD101 for 10% off any purchase.
2026-27 Update IFRS

2026-27 Update: IFRS

£150 +VAT

4 CPD Course

365 days’ access

Use ACPD101 for 10% off any purchase.
2026-27 Update IFRS

2026-27 Update: IFRS

This course is not currently available. To find out more, please get in touch.

This course will enable you to

  • Explain how the exposure draft on risk mitigation accounting may impact IFRS 7, IFRS 9 and IAS 39
  • Evaluate the latest developments in the IFRS Sustainability Disclosure Standards
  • Assess the impact of IFRS 20 and prepare to advise on transition from IFRS 14
  • Prepare for changes that are likely to be prioritised by the IASB in the future

About the course

There have been significant changes to the IFRS landscape recently, and even more updates in the pipeline, so staying on top of what’s new is essential. Giving outdated advice to clients and having to revise financial statements means that falling behind on developments in this area can be costly, time-consuming, and risks damaging your reputation.This course will ensure you are up to date with all that’s new in the IFRS reporting framework for 2026-27. You’ll understand the current status of the Exposure Draft: Risk Mitigation Accounting and how proposals are likely to affect other IFRS Accounting Standards, establish where we are with regard to IFRS Sustainability Disclosure Standards, explore what the newly-issued IFRS 20 will mean for rate-regulated industries, and get the low-down on what is likely to be prioritised in the 2028 IASB work plan.

You’ll complete the course confident that you can advise clients or colleagues on applying new IFRS requirements correctly, while gaining insight into the topics likely to be prioritised in future IASB plans.

Contents

Exposure draft on risk mitigation accounting

Exposure drafts
What are the headlines?
Affected standards
Risk mitigation accounting
Proposed amendments
Repricing risk
Assessing the impact

IFRS sustainability update

Significant steps
The story so far…
What’s next on the agenda?
Future goals
Nature-related metrics and transitions
Task force on nature-related disclosures

IFRS 20: Regulatory Assets and Regulatory Liabilities

The birth of a standard
What’s new?
The case for improvement
The impact of rate regulation
Recognising regulatory assets and liabilities
Additional reporting rules
IFRS 20 and disclosures

The current IFRS work plan

Looking ahead
Planning future standards
Operating segments
Pollutant pricing mechanisms
Hyperinflationary accounting
A volatile situation
Reporting on cryptoassets

Author

Wayne Bartlett

Wayne Bartlett

Wayne is an internationally acclaimed speaker and trainer on all aspects of public and private sector accounting and auditing standards. He has been instrumental in helping to develop the profession internationally and has taken lead roles in the development of new professional bodies and the accounting profession in Mozambique and Rwanda, and been extensively involved in developing financial reporting in many countries across the globe.