ifrs Public Masterclass
Published Oct 3, 2026
IFRS 18 Presentation & Disclosure Overhaul for Controllers
Presenter: Elena Rostova, FCA · Head of Technical Accounting · Duration: 31 minutes
Public Masterclass31m
Provider: YouTube (No-Cookie Domain · youtube-nocookie.com)
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Executive Briefing Overview
Comprehensive walkthrough of the mandatory operating, investing, and financing categories restructuring the statement of profit or loss.
This briefing is part of ValueChainCFO's sovereign corporate finance series, curated to provide actionable, deterministic frameworks for controllers, CFOs, and board audit committees.
Key Fiduciary Takeaways
3 Core Controls 1 Mandatory subtotals: Operating profit, Operating profit and share of profit or loss of integral associates
2 Management Performance Measures (MPMs) reconciliation requirements
3 Aggregation and disaggregation principles under revised IAS 1 replacement
Masterclass Agenda & Timestamps
The New 3-Category P&L Architecture 0:00
Management Performance Measures (MPMs) 9:00
ERP Chart of Accounts Migration 20:10
Full Masterclass Transcript & Runbook
Download the verified verbatim transcription and executive presentation slides.
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