T.C. KAMU GÖZETİMİ, MUHASEBE VE DENETİM STANDARTLARI KURUMU

Date: 18/02/2026

Number: 2026-9

ANNOUNCEMENT

SUBJECT: IFRS 18: Presentation and Disclosure in Financial Statements

The webinar to be held on 04 March 2026 will address the replacement of IFRS 18: Presentation and Disclosure in Financial Statements, which introduces a more transparent structure in the presentation of financial performance. As is known, IFRS 18 has replaced IAS 1 Presentation of Financial Statements.

This new regulation, which supersedes IAS 1, represents not merely a change in format, but a transformation in the analysis, presentation, and interpretation of business performance. Aligning financial reporting processes with this new framework is of critical importance for entities in terms of stakeholder communication and market value management.

This webinar which organised by our institution, aims to provide an in-depth analysis of the structural changes brought about by IFRS 18 and to address the practical challenges associated with its implementation during the transition period.

Target Audience

• Independent auditors

• Independent audit firms

• Companies that prepare financial reports in accordance with IFRS

• Certified public accountants

• Financial reporting specialists

• Academics and university students

Programme Topics

• Overview of IFRS 18

• Set of Financial Statements

• Concepts of Aggregation and Disaggregation

• Profit or Loss Statement

• Management-defined Performance Measures

Date/Time

Wednesday, 4 March 2026
Türkiye time: 15.00 – 16.00
Ajerbaijan Time: 16:00-17:00

Moderator:

Ferhat Can AĞCA – Public Oversight Authority (POA)

Speaker:

Muhammed Aykut GÜNDAĞ – Public Oversight Authority (POA)

To enroll and join the webinar following steps should be taken:

Step 1: Select the training to be attended from the list via the KGK Event Management System (EYS) and register for the relevant training by providing your First Name and Surname.

Step 2: On the day and time of the relevant training, log in to EYS again using your First Name and Surname and attend the training.

This announcement is respectfully submitted to the public.

Webinar participation applications will be accepted from 19.02.2026 via https://eys.kgk.gov.tr.

This is respectfully announced to the public.

Communication

For detailed information, please send an email to muhasebe.standartlari@kgk.gov.tr.

pdf Click here for the announcement.