IFRS 18: A New Lens on the Income Statement
CPT/CE Eligibility (A Recognized CPT Provider)
| CPT hour(s) | 1 |
| PL (CE) hour(s) | 1 |
| RBV CPD hour(s) | 1 |
Rating: General
Material presented will be basic and of interest to a general audience having no background in the area.
Date: 14 October 2026 (Wednesday)
Time: 12:30 PM - 1:30 PM (reception starts at 12:00 PM)
Venue: CFA Society Hong Kong, 14/F, Bank of Dongguan Tower, 136 Des Voeux Road Central, Hong Kong
Enrollment Fee: HK$100 (CFA Society Hong Kong Members) / HK$300 (Non-members)
CPT Hour: 1 Hour
CFA Society Hong Kong is pleased to welcome Nick Anderson, Board Member at the International Accounting Standards Board (IASB), for an insightful update on IFRS 18 Presentation and Disclosure in Financial Statements.
This session explores how IFRS 18, the major new accounting standard taking effect in 2027, reshapes the income statement and equips analysts and investors with enhanced clarity for financial analysis.
Key Takeaways
- A new structure for the income statement, designed to improve comparability;
- New required subtotals, including operating profit or loss;
- Clearer disclosures about management-defined performance measures, EBITDA and other commonly used measures;
- Better grouping and labelling of information in the financial statements and notes;
- IASB materials that can support investor engagement with companies during implementation.
Representatives from the Hong Kong Institute of Certified Public Accountants (HKICPA) will also share local insights, including key findings from research on the potential impact of IFRS/HKFRS 18 on a sample of Hong Kong listed entities alongside implementation support resources.
About the Speaker
Nick Anderson
Board Member
International Accounting Standards Board (IASB)
Nick Anderson was appointed as a Board Member of the International Accounting Standards Board (IASB) in 2017. His background is in investment management with over 30 years of practical experience, mainly as a buy-side investor.
Prior to joining the Board, he worked at Janus Henderson, Insight Investment, Schroders and Norwich Union. He was a member of the UK Accounting Standards Board from 2007 to 2013 and a founding member of the Corporate Reporting Users’ Forum (CRUF).
Connect with Nick Anderson on LinkedIn
CFA Society Hong Kong has participated in the CFA Societies Global Passport Program which allows CFA society members to enjoy local society member rate at selected events like this event. Members of non-CFA Society Hong Kong CFA Institute societies qualify to attend this event at CFA Society Hong Kong member rates. Please contact CFA Society Hong Kong at events@cfasocietyhongkong.org to register.
Remarks - Click to Expand
- Advance registration is mandatory; walk-in participants will not be accommodated.
- Only registered participants will be admitted to and allowed to remain at the venue.
- Registration is confirmed only upon successful payment and receipt of a confirmation email. Registrations with incomplete payments or unsuccessful transactions will not be processed.
- To cope with the growing trend of going cashless, cash and cheque payment will not be accepted.
- The event fee must be paid in full before the commencement of the event. If any registration fee remains outstanding, CFA Society Hong Kong (the “Society”) reserves the right to deny entry to the event.
- If you are unable to attend, please inform the Society at your earliest convenience so that the seat may be offered to another member. Failure to attend without providing prior notice to the Society may impact your eligibility to register for or participate in future Society events.
- An administration fee of HK$50 will be charged for any cancellation of confirmed enrollment made on or before 9 October 2026 (Friday). All cancellation requests must be made in writing and be confirmed by email from the Society. For payment made by credit card, a refund will be handled through the bank, please allow 4 to 6 weeks for processing. The amount will be refunded to the paid credit card account.
- No refund will be given for cancellation received after 9 October 2026 (Friday).
- Substitutions are allowed; however, non-member rate will apply if the substitute is not a CFA Society Hong Kong member. Any fee difference arising from the ticket type or early bird period must be settled in full to confirm the substitute's registration and seat. Please notify us on or before 9 October 2026 (Friday) if you would like to arrange a substitution.
- Attendees experiencing any discomfort or flu-like symptoms are requested to refrain from attending this event.
- Attendees must comply with all venue policies, including but not limited to health and safety protocols.
- Attendees are solely responsible for their personal belongings. The Society accepts no liability for any loss or damage.
- To ensure a safe and enjoyable environment for everyone, participants are expected to treat fellow attendees with respect. Abusive or threatening behavior will not be tolerated, and individuals who behave inappropriately may be asked to leave the event.
- The Society reserves the right to refuse admission or cancel the event at any time without prior notice and shall not be held liable for any loss or compensation.
- Should there be any changes to the event date or other arrangements, participants will be notified via SMS and/or email. Notices will also be posted on the Society’s website. Please stay alert for updates.
- These Terms and Conditions are subject to change at any time without prior notice.
- In the event of any dispute, the Society reserves the right of final decision.
Personal Information Collection Statement - Click to Expand
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- • CFA Society Hong Kong intends to use the personal data (including but not limited to your name, email address(es), mobile number and/or social media) to inform you, where relevant, of members’ benefits, goods, services facilities and events organized or provided by CFA Society Hong Kong or other organizations. Members and registered persons may opt out of receiving such materials at any time by sending an email to CFA Society Hong Kong at info@cfasocietyhongkong.org.
Event Photographs and Video Recordings - Click to Expand
- By registering for this event, you confirm that you and your guest(s) consent to appearing in any official event photographs and video footage.
- The photographs and video footage can be used by the Society for marketing and publicity in our publications, on our website and in social media, or in a third-party publication.
- In addition, photographs or video footage may be taken by other event attendees and publicly shared, for which the Society cannot be held responsible.
