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IFRS 18 Masterclass Aruba

Get ready for the new era of financial reporting

IFRS 18 will introduce important changes to how organizations present and disclose information in their financial statements. For organizations applying IFRS, preparing for these changes is becoming increasingly important as the 1 January 2027 effective date approaches.

Join Grant Thornton Aruba for a full-day, hands-on IFRS 18 Masterclass designed specifically for finance professionals involved in the preparation of IFRS financial statements.

Through a combination of theory, practical examples and case exercises, our IFRS specialists will take you through the key requirements of IFRS 18 and help you understand how to apply them in practice.

Bring your laptop, this is an interactive working session.

Date: Wednesday, 25 November 2026
Time: 09:00 – 17:00
Location: Merere, Elleboogstraat 9, Oranjestad, Aruba
Language: English
Investment: $295 per participant
Included: Light breakfast, lunch, refreshments and a short networking borrel after the training

A Hands-On IFRS 18 Training

From theory to practical application

Understanding the standard is one thing. Applying it to your organization's financial statements is another.

This full-day masterclass combines technical IFRS 18 theory with practical cases and exercises, giving participants the opportunity to work through the requirements and understand how they may affect the preparation and presentation of IFRS financial statements.

Participants should bring their own laptop, as practical exercises will form an important part of the training.

Who Should Attend?

Designed for professionals preparing financial statements
This masterclass is specifically intended for professionals within organizations that apply IFRS and who are directly involved in preparing, reviewing or overseeing the annual financial statements (jaarrekening).

The training is particularly relevant for:

  • CFOs
  • Heads of Finance
  • Financial Controllers
  • Finance Managers
  • Accounting Managers
  • Senior Accountants
  • Financial Reporting professionals
  • Administration professionals responsible for financial statement preparation

This is a practical, in-depth training and is therefore particularly valuable for professionals who will be involved in implementing IFRS 18 within their organization.

About IFRS 18

What is changing?
IFRS 18 Presentation and Disclosure in Financial Statements introduces new requirements for the presentation and disclosure of information in financial statements and replaces IAS 1 Presentation of Financial Statements.

The standard will affect several important areas of financial reporting, including:

  • The structure of the statement of profit or loss
  • New defined categories for income and expenses
  • Required subtotals, including operating profit
  • Aggregation and disaggregation of information
  • Management-defined Performance Measures (MPMs)
  • Presentation and disclosure requirements
  • Consequential changes affecting the statement of cash flows
  • Comparative information and transition to the new requirements


IFRS 18 is effective for annual reporting periods beginning on or after 1 January 2027.

What Will You Learn?

  1. Understand the IFRS 18 requirements
    Gain a structured overview of the new standard and the main differences compared with current reporting requirements.
  2. Explore the new profit or loss structure
    Understand the new categories, required subtotals and how income and expenses will need to be presented.
  3. Work through practical cases
    Apply the requirements through hands-on exercises and examples rather than theory alone.
  4. Understand aggregation and disaggregation
    Learn how IFRS 18 changes the principles for grouping and presenting information in financial statements.
  5. Understand MPM requirements
    Explore the new disclosure requirements for Management-defined Performance Measures.
  6. Prepare for implementation
    Identify areas within your organization's financial statements and reporting processes that may require attention ahead of 2027.

IFRS Specialists