Financial Reporting for Preparers (FRfP) Webinar
The Impact of U.S. Tariffs on Financial Reporting and the Implementation of IFRS 18
– Date: Tuesday, 2 December 2025
– Time: 2.30pm to 3.30pm
– CPE Hour*: 1 Hour

This session explores key considerations in financial reporting and auditing, including the impact of U.S. tariffs and the implementation of IFRS 18.

The first part focuses on U.S. Tariffs, examining their accounting and auditing implications for businesses. Participants will gain insights into the impact of tariffs on financial reporting, such as accounting estimates and disclosure requirements. The session will provide practical guidance to help participants address the accounting and disclosure challenges posed by evolving trade conditions. This segment is part of a three-part U.S. Tariffs series presented by CLA Global TS. Information on past sessions can be found here.

The second part revisits IFRS 18: Presentation and Disclosure in Financial Statements, issued in April 2024. Building on the webinar held in September 2025, this session will cover management-defined performance measures (MPM), the grouping, aggregation and disaggregation of information, other consequential changes to financial reporting, and practical guidance for transition and readiness ahead of the 1 January 2027 effective date. Participants will gain insights to enhance clarity, comparability, and transparency in financial reporting.

This session is designed for finance professionals, preparers, and auditors seeking practical guidance on applying IFRS 18 and addressing the implications of U.S. tariffs on financial statements.

 

Registration

Register for this webinar HERE.

 

Speakers