CPD - Annual IFRS Update - 18 November 2026

Presenter

Chantal Sofiadellis

CA(SA), Registered Auditor

Chantal is a financial reporting specialist in GRAP, IPSAS and IFRS. With more than 20 years’ experience and many successful practical implementations and applications behind her name, Chantal is ideally suited to combine theoretical requirements with practical insights. Chantal frequently presents in South Africa and other SADC countries.

View Presenter Profile here.

Content

Effective 1 January 2026

• Contracts Referencing Nature-dependent Electricity—Amendments to IFRS 9 and IFRS 7
• Annual Improvements to IFRS Accounting Standards—Volume 11
• Amendments to the Classification and Measurement of Financial Instruments—Amendments to IFRS 9 and IFRS 7

Big changes coming on 1 January 2027

• IFRS 18
• IFRS 19

Other standards on the horizon

• Amendment to IAS 2 - Translation to a Hyperinflationary Presentation Currency
• Disclosure about uncertainties in financial statements - illustrative examples
• IFRS S2 – Climate related disclosure – targeted amendments

IFRS Interpretations Committee – Discussions of March 2026 meeting

Important to note:

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