{"id":420,"date":"2026-10-09T19:38:50","date_gmt":"2026-10-09T19:38:50","guid":{"rendered":"https:\/\/edudelphi.com\/sg\/?page_id=420"},"modified":"2026-10-09T19:46:03","modified_gmt":"2026-10-09T19:46:03","slug":"ifrs-18-course-singapore","status":"publish","type":"page","link":"https:\/\/edudelphi.com\/sg\/ifrs-18-course-singapore\/","title":{"rendered":"IFRS 18 &#038; FRS 118 Course in Singapore"},"content":{"rendered":"<style>body.page-id-420{overflow-x:clip!important;overflow-y:visible!important} body.page-id-420 .course-page,body.page-id-420 #primary,body.page-id-420 .entry-content{padding:0!important;margin:0!important;width:100%!important;max-width:none!important} body.page-id-420 .entry-header,body.page-id-420 #wa-message-box{display:none!important} body.page-id-420 .hero-rating-badge,body.page-id-420 .hero-rating-text{visibility:visible!important;color:#fff!important} 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.faculty>img{flex-basis:auto;width:120px!important;height:140px!important}.ifrs18-sg .actions>*{width:100%}.ifrs18-sg .metric{padding:20px 14px}.ifrs18-sg summary{font-size:17px;padding-left:20px}.ifrs18-sg .note{padding:22px}.ifrs18-sg .enquiry-grid{gap:28px}.ifrs18-sg .offer-summary,.ifrs18-sg .trust-family{padding-left:20px;padding-right:20px}}  body.page-id-420 .hero-cta-row .btn-inquiry,body.page-id-420 .hero-note{display:none!important}body.admin-bar.page-id-420 .ifrs18-sg{--site-header-offset:32px}  .ifrs18-sg .option-label{font-size:13px;font-weight:800;letter-spacing:.08em;color:#146b74;margin-bottom:12px}.ifrs18-sg .corporate-band .small{color:#d4e3eb!important}  .ifrs18-sg .table-hint{display:none}@media(max-width:700px){.ifrs18-sg .table-hint{display:block;font-size:14px;color:#526474;margin:20px 0 -14px}}<\/style>\n<div class=\"ifrs18-sg\" role=\"region\" aria-label=\"IFRS 18 and FRS 118 training in Singapore\">\n<nav class=\"nav\" aria-label=\"Course sections\">\n<div class=\"wrap navin\"><a href=\"#overview\">Overview<\/a><a href=\"#workshops\">Workshop Options<\/a><a href=\"#topics\">Course Topics<\/a><a href=\"#included\">Inclusions<\/a><a href=\"#corporate\">Corporate Training<\/a><a href=\"#trainers\">Trainers<\/a><a href=\"#fees\">Fees<\/a><a href=\"#faq\">FAQs<\/a><\/div>\n<\/nav>\n<section class=\"sec\" id=\"overview\">\n<div class=\"wrap\">\n<div class=\"breadcrumbs\"><a href=\"https:\/\/edudelphi.com\/sg\/\">Singapore<\/a> \/ <a href=\"https:\/\/edudelphi.com\/sg\/accounting-courses-in-singapore\/\">Accounting Courses<\/a> \/ IFRS 18 &amp; FRS 118<\/div>\n<h2>Course Overview<\/h2>\n<p class=\"lead\">Prepare for the new financial-statement presentation requirements with clear teaching, reporting exercises and expert feedback. Choose a <strong>7-hour Practical Workshop<\/strong> or a <strong>14-hour Advanced Programme<\/strong>, delivered in a Singapore classroom or live online.<\/p>\n<p>Designed for accountants, auditors, financial controllers, finance managers and reporting teams in Singapore listed businesses, regional headquarters and multinational groups. Basic financial-reporting knowledge is recommended. If you need a broader foundation, explore our <a href=\"https:\/\/edudelphi.com\/sg\/ifrs-training-singapore\/\">practical IFRS and Singapore reporting training<\/a>.<\/p>\n<div class=\"actions\">            <button class=\"btn delphi-open-modal\" type=\"button\" \n                data-target=\"#delphi_global_modal\"\n                data-course=\"IFRS 18 Course Singapore\"\n                data-location=\"Singapore - IFRS 18 Overview\"\n                data-popup-title=\"Request IFRS 18 Course Details\"\n                data-popup-subtitle=\"Share your details and our programme advisor will help you with course options, fees and the next available batches.\"\n                data-submit-text=\"Send Course Details\"\n                data-khda-logo=\"https:\/\/edudelphi.com\/sg\/wp-content\/uploads\/sites\/22\/2026\/10\/sg-about-partner-iia.webp\">\n            Request Course Details        <\/button>\n        <a class=\"btn alt\" href=\"#corporate\">Corporate Training<\/a><\/div>\n<h3 style=\"margin-top:34px\">IFRS 18, SFRS(I) 18 or FRS 118: Which Applies?<\/h3>\n<p class=\"table-hint\">Swipe the table sideways to see all columns.<\/p>\n<div class=\"tablewrap\" role=\"region\" aria-label=\"Reporting frameworks and new presentation standards\" tabindex=\"0\">\n<table>\n<thead>\n<tr>\n<th scope=\"col\">Reporting framework<\/th>\n<th scope=\"col\">New standard<\/th>\n<th scope=\"col\">Replaces<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>IFRS Accounting Standards<\/td>\n<td><strong>IFRS 18<\/strong><\/td>\n<td>IAS 1<\/td>\n<\/tr>\n<tr>\n<td>Singapore SFRS(I)<\/td>\n<td><strong>SFRS(I) 18<\/strong><\/td>\n<td>SFRS(I) 1-1<\/td>\n<\/tr>\n<tr>\n<td>Singapore FRS<\/td>\n<td><strong>FRS 118<\/strong><\/td>\n<td>FRS 1<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>The standards apply to annual reporting periods beginning on or after <strong>1 January 2027<\/strong>, with early application permitted. Not every Singapore entity uses the same framework: confirm your entity&#8217;s requirements and group reporting instructions. See <a href=\"https:\/\/www.acra.gov.sg\/news-events\/news-announcements\/833\/\" target=\"_blank\" rel=\"noopener\">ACRA&#8217;s adoption announcement<\/a>.<\/p>\n<div class=\"note\">\n<h3>What Changes Under IFRS 18?<\/h3>\n<p>New profit-or-loss categories and required subtotals; clearer grouping of information; disclosures about certain management performance measures; and related cash-flow presentation changes. This is mainly a presentation and disclosure change\u2014not a replacement of every accounting recognition and measurement rule.<\/p>\n<\/div>\n<p><strong>Your practical outcomes:<\/strong> map a statement, explain a classification, check a performance measure and identify the next transition task. The advanced programme gives you more time to prepare and review the related workings and disclosures.<\/p>\n<\/div>\n<\/section>\n<section class=\"sec mist\" id=\"preparation\">\n<div class=\"wrap\">\n<h2>IFRS 18 Implementation &amp; Transition<\/h2>\n<div class=\"learning-timeline\">\n<div class=\"learning-step\">\n<h3>Confirm Your Framework<\/h3>\n<p>Identify whether your entity reports under IFRS, SFRS(I) or FRS, and establish its first applicable financial year.<\/p>\n<\/div>\n<div class=\"learning-step\">\n<h3>Map Your Statements &amp; Measures<\/h3>\n<p>Review income and expense classifications, reporting data and measures used in public communications. Identify where explanations, reconciliations or system changes may be needed.<\/p>\n<\/div>\n<div class=\"learning-step\">\n<h3>Practise the Transition<\/h3>\n<p>Work through revised statements, disclosures and comparative information. For a calendar-year entity first applying in 2027, the 2026 comparative information will need attention because application is retrospective.<\/p>\n<\/div>\n<\/div>\n<p class=\"small\" style=\"margin-top:24px\">Different year-ends change the preparation timetable. Refer to the <a href=\"https:\/\/www.ifrs.org\/issued-standards\/list-of-standards\/ifrs-18-presentation-and-disclosure-in-financial-statements\/\" target=\"_blank\" rel=\"noopener\">IFRS Foundation&#8217;s IFRS 18 overview<\/a> and your applicable Singapore standard.<\/p>\n<\/div>\n<\/section>\n<section class=\"sec warm\" id=\"workshops\">\n<div class=\"wrap\">\n<h2>Course Options &amp; Duration<\/h2>\n<p class=\"lead\">Two clear options, with classroom and live online learning available for both.<\/p>\n<div class=\"grid2\">\n<article class=\"card\">\n<p class=\"option-label\">PRACTICAL WORKSHOP<\/p>\n<h3>7 Live Hours<\/h3>\n<p>For professionals who want a clear understanding of the changes and guided practice with the main reporting requirements.<\/p>\n<ul>\n<li>Frameworks, categories and required subtotals<\/li>\n<li>Management-defined performance measures explained<\/li>\n<li>Worked presentation and disclosure examples<\/li>\n<li>Transition priorities and review checklist<\/li>\n<li>LMS resources, recordings and faculty support<\/li>\n<\/ul>\n<div class=\"actions\">            <button class=\"btn delphi-open-modal\" type=\"button\" \n                data-target=\"#delphi_global_modal\"\n                data-course=\"IFRS 18 Practical Workshop Singapore\"\n                data-location=\"Singapore - IFRS 18 Workshop\"\n                data-popup-title=\"Get 7-Hour Workshop Details\"\n                data-popup-subtitle=\"Share your details and our programme advisor will help you with course options, fees and the next available batches.\"\n                data-submit-text=\"Send Course Details\"\n                data-khda-logo=\"https:\/\/edudelphi.com\/sg\/wp-content\/uploads\/sites\/22\/2026\/10\/sg-about-partner-iia.webp\">\n            Request Workshop Details        <\/button>\n        <\/div>\n<\/article>\n<article class=\"card\">\n<p class=\"option-label\">ADVANCED PROGRAMME<\/p>\n<h3>14 Live Hours in Total<\/h3>\n<p>For preparers, reviewers and finance teams who want more applied reporting and transition practice.<\/p>\n<ul>\n<li>Includes the complete 7-hour core workshop<\/li>\n<li>More statement mapping and classification exercises<\/li>\n<li>MPM reconciliations and disclosure practice<\/li>\n<li>Comparative information and transition workings<\/li>\n<li>Individual feedback on submitted exercises<\/li>\n<\/ul>\n<div class=\"actions\">            <button class=\"btn delphi-open-modal\" type=\"button\" \n                data-target=\"#delphi_global_modal\"\n                data-course=\"IFRS 18 Advanced Programme Singapore\"\n                data-location=\"Singapore - IFRS 18 Advanced\"\n                data-popup-title=\"Get 14-Hour Programme Details\"\n                data-popup-subtitle=\"Share your details and our programme advisor will help you with course options, fees and the next available batches.\"\n                data-submit-text=\"Send Course Details\"\n                data-khda-logo=\"https:\/\/edudelphi.com\/sg\/wp-content\/uploads\/sites\/22\/2026\/10\/sg-about-partner-iia.webp\">\n            Request Advanced Details        <\/button>\n        <\/div>\n<\/article>\n<\/div>\n<p style=\"margin-top:26px\"><strong>Learn your way:<\/strong> Singapore classroom, live online, private 1:1, corporate onsite, private company cohorts and blended learning. Our Raffles City Tower office is a teaching venue, with further classroom arrangements available across Singapore.<\/p>\n<p class=\"small\">Fourteen hours is the total advanced programme, not fourteen additional hours. Your course outline identifies the practice depth for your selected option.<\/p>\n<\/div>\n<\/section>\n<section class=\"sec\" id=\"topics\">\n<div class=\"wrap\">\n<h2>IFRS 18 &amp; FRS 118 Course Syllabus<\/h2>\n<p class=\"lead\">Follow the change from the standard to the statement, the disclosure and the review decision.<\/p>\n<details open>\n<summary>1. The New Standard &amp; Singapore Frameworks<span class=\"topic-outcome\">Know what changes, which standard applies and when.<\/span><\/summary>\n<div class=\"detailbody\">\n<p>IFRS 18, SFRS(I) 18 and FRS 118; scope and effective date; what replaces IAS 1 and its Singapore equivalents; presentation versus recognition and measurement; entity and group reporting requirements.<\/p>\n<p><strong>Practice:<\/strong> identify the framework and prepare a short reporting-change checklist.<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>2. Profit-or-Loss Categories &amp; Subtotals<span class=\"topic-outcome\">Build a clearer statement and explain the classification.<\/span><\/summary>\n<div class=\"detailbody\">\n<p>Operating, investing, financing, income taxes and discontinued operations; operating profit and profit before financing and income taxes; specified main business activities and why some classifications differ for entities such as financial institutions.<\/p>\n<p><strong>Practice:<\/strong> map an existing statement and explain the treatment of selected income and expenses.<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>3. Expenses &amp; Grouping Information<span class=\"topic-outcome\">Decide what belongs together and what needs its own explanation.<\/span><\/summary>\n<div class=\"detailbody\">\n<p>Expense presentation by nature, function or an appropriate combination; related disclosures; aggregation and disaggregation; useful descriptions and the relationship between primary statements and notes.<\/p>\n<p><strong>Practice:<\/strong> improve a reporting extract and identify information that should not be hidden in a broad label.<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>4. Management-Defined Performance Measures<span class=\"topic-outcome\">Check which measures qualify and practise a reconciliation.<\/span><\/summary>\n<div class=\"detailbody\">\n<p>Management-defined performance measures (MPMs) are qualifying subtotals of income and expenses used in public communications to explain management&#8217;s view of financial performance. Not every KPI or adjusted number is an MPM. Review scope, explanations, reconciliation to the closest specified subtotal, tax and non-controlling-interest effects, and changes in measures.<\/p>\n<p><strong>Practice:<\/strong> assess a public adjusted-profit measure and build an explained reconciliation.<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>5. Related Cash-Flow Changes<span class=\"topic-outcome\">Separate cash-flow decisions from profit-or-loss categories.<\/span><\/summary>\n<div class=\"detailbody\">\n<p>Related amendments to IAS 7 and the Singapore equivalents, the starting point for the indirect method, and interest and dividend classification requirements. Understand relevant exceptions rather than assuming every entity applies the same classification.<\/p>\n<p><strong>Practice:<\/strong> identify changes in a cash-flow extract and explain why a profit-or-loss category does not automatically determine cash-flow classification.<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>6. Transition, Comparatives &amp; Reporting Data<span class=\"topic-outcome\">Turn the effective date into a practical preparation plan.<\/span><\/summary>\n<div class=\"detailbody\">\n<p>Retrospective application, comparative information, required transition reconciliations, reporting-pack changes, chart-of-accounts mapping, supporting data and review responsibilities.<\/p>\n<p><strong>Practice:<\/strong> build a transition checklist and identify data gaps before the first applicable reporting year.<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>7. Apply, Explain &amp; Review<span class=\"topic-outcome\">Bring the changes together in a reporting exercise.<\/span><\/summary>\n<div class=\"detailbody\">\n<p>Before-and-after statements, classification judgements, MPM examples and reviewer questions. The advanced programme adds deeper conversion and disclosure work, with individual feedback.<\/p>\n<p><strong>Practice:<\/strong> submit workings, explain your decisions and improve the reporting extract after review.<\/p>\n<\/div>\n<\/details>\n<div class=\"actions\">            <button class=\"btn delphi-open-modal\" type=\"button\" \n                data-target=\"#delphi_global_modal\"\n                data-course=\"IFRS 18 Course Singapore\"\n                data-location=\"Singapore - IFRS 18 Topics\"\n                data-popup-title=\"Request IFRS 18 Course Outline\"\n                data-popup-subtitle=\"Share your details and our programme advisor will help you with course options, fees and the next available batches.\"\n                data-submit-text=\"Send Course Details\"\n                data-khda-logo=\"https:\/\/edudelphi.com\/sg\/wp-content\/uploads\/sites\/22\/2026\/10\/sg-about-partner-iia.webp\">\n            Get the Course Outline        <\/button>\n        <\/div>\n<\/div>\n<\/section>\n<section class=\"sec warm\" id=\"included\">\n<div class=\"wrap\">\n<h2>What Is Included in Your Course<\/h2>\n<p class=\"lead\">Expert teaching, organised learning resources and feedback\u2014not just a presentation to read.<\/p>\n<div class=\"features\">\n<article class=\"feature\">\n<h3>Live Teaching &amp; Recordings<\/h3>\n<p>Learn with experienced faculty, ask questions and revisit the explanations in recorded sessions.<\/p>\n<\/article>\n<article class=\"feature\">\n<h3>Practical Workbooks<\/h3>\n<p>Use statement-mapping exercises, MPM workings, reporting examples and transition checklists.<\/p>\n<\/article>\n<article class=\"feature\">\n<h3>Extensive LMS Resources<\/h3>\n<p>Access organised notes, mind maps, infographics, visual summaries, glossary, reference resources and much more.<\/p>\n<\/article>\n<article class=\"feature\">\n<h3>Practice &amp; Explanations<\/h3>\n<p>Work through reporting questions and exercises, with worked solutions that explain the reasoning.<\/p>\n<\/article>\n<article class=\"feature\">\n<h3>Faculty &amp; AI Study Support<\/h3>\n<p>Get trainer feedback and live doubt-clearing. Use the AI study assistant to explain concepts and navigate your learning resources.<\/p>\n<\/article>\n<article class=\"feature\">\n<h3>Training Certificate<\/h3>\n<p>Receive an EduDelphi Certificate of Training for your selected workshop or advanced programme.<\/p>\n<\/article>\n<\/div>\n<div class=\"split\" style=\"margin-top:42px\">\n<div>\n<h3>How You Will Learn<\/h3>\n<div class=\"learning-timeline\">\n<div class=\"learning-step\">\n<h3>Learn<\/h3>\n<p>Understand the change through live teaching, recordings and clear visual resources.<\/p>\n<\/div>\n<div class=\"learning-step\">\n<h3>Apply<\/h3>\n<p>Map statements, assess measures and complete practical reporting exercises.<\/p>\n<\/div>\n<div class=\"learning-step\">\n<h3>Review<\/h3>\n<p>Use explanations and faculty feedback to correct mistakes and strengthen your judgement.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<figure class=\"support-figure\"><img class=\"support-photo\" src=\"https:\/\/edudelphi.com\/sg\/wp-content\/uploads\/sites\/22\/2026\/10\/ifrs18-singapore-study-2026-10-09.webp\" width=\"1200\" height=\"800\" alt=\"Illustrative accounting professional studying financial reporting with laptop and notes\" loading=\"lazy\" decoding=\"async\"><\/figure>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"sec\" id=\"practice\">\n<div class=\"wrap\"><span class=\"example-label\">Original illustrative training example \u00b7 not a complete financial statement<\/span><\/p>\n<h2>Sample Course Exercise<\/h2>\n<p>A Singapore trading business does not invest in assets or provide financing to customers as a main business activity. It has revenue of S$12 million, cost of sales of S$7.2 million and other operating expenses of S$3 million, including S$0.12 million of restructuring costs. It also earns S$0.2 million from independent investments, pays S$0.35 million financing interest and has S$0.3 million income tax expense.<\/p>\n<p class=\"table-hint\">Swipe the table sideways to see all columns.<\/p>\n<div class=\"tablewrap\" role=\"region\" aria-label=\"Illustrative profit-or-loss subtotals\" tabindex=\"0\">\n<table>\n<thead>\n<tr>\n<th scope=\"col\">Simplified reporting step<\/th>\n<th scope=\"col\">S$ million<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Revenue less cost of sales and other operating expenses<\/td>\n<td>12.00 \u2212 7.20 \u2212 3.00<\/td>\n<\/tr>\n<tr>\n<td><strong>Operating profit<\/strong><\/td>\n<td><strong>1.80<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Add income from independent investments<\/td>\n<td>0.20<\/td>\n<\/tr>\n<tr>\n<td><strong>Profit before financing and income taxes<\/strong><\/td>\n<td><strong>2.00<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Less financing interest<\/td>\n<td>(0.35)<\/td>\n<\/tr>\n<tr>\n<td>Profit before income taxes<\/td>\n<td>1.65<\/td>\n<\/tr>\n<tr>\n<td>Less income tax expense<\/td>\n<td>(0.30)<\/td>\n<\/tr>\n<tr>\n<td><strong>Profit for the period<\/strong><\/td>\n<td><strong>1.35<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<details>\n<summary>What if management reports \u201cadjusted operating profit\u201d?<\/summary>\n<div class=\"detailbody\">\n<p>Excluding the S$0.12 million restructuring cost gives an adjusted operating profit of <strong>S$1.92 million<\/strong>. The cost remains in operating profit; it is not moved out merely because management calls it unusual.<\/p>\n<p>Learners assess whether the publicly communicated adjusted subtotal meets the MPM definition. If it does, they practise the required explanation and reconciliation, including tax and non-controlling-interest effects where applicable. The arithmetic above is not a complete MPM disclosure.<\/p>\n<\/div>\n<\/details>\n<div class=\"result\">\n<p><strong>Our review method:<\/strong> identify the item \u2192 check the relevant requirement \u2192 apply the business facts \u2192 prepare the working \u2192 explain the reporting result.<\/p>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"sec corporate-band\" id=\"corporate\">\n<div class=\"wrap split\">\n<div>\n<h2>Corporate IFRS 18 Training in Singapore<\/h2>\n<p>Prepare your finance and reporting team together. Arrange a practical workshop, an advanced programme or a short leadership briefing, with examples relevant to your reporting responsibilities.<\/p>\n<ul>\n<li>Private cohorts and company-specific reporting exercises<\/li>\n<li>Statement mapping, MPM review and transition practice<\/li>\n<li>Shared checklists, team workbooks and faculty feedback<\/li>\n<li>Singapore onsite, classroom, live online and blended delivery<\/li>\n<\/ul>\n<p>Useful for listed-company finance teams, regional headquarters, group-reporting functions and audit teams. For banks and other entities with specified main business activities, discuss the relevant classification requirements with faculty.<\/p>\n<p>Give your team a worked reporting example, an MPM worksheet and a clear preparation checklist to use after training. Explore our wider <a href=\"https:\/\/edudelphi.com\/sg\/corporate-training\/\">corporate training in Singapore<\/a>.<\/p>\n<div class=\"actions\">            <button class=\"btn delphi-open-modal\" type=\"button\" \n                data-target=\"#delphi_global_modal\"\n                data-course=\"Corporate IFRS 18 Training Singapore\"\n                data-location=\"Singapore - IFRS 18 Corporate\"\n                data-popup-title=\"Plan Your Team Workshop\"\n                data-popup-subtitle=\"Share your details and our programme advisor will help you with course options, fees and the next available batches.\"\n                data-submit-text=\"Send Team Enquiry\"\n                data-khda-logo=\"https:\/\/edudelphi.com\/sg\/wp-content\/uploads\/sites\/22\/2026\/10\/sg-about-partner-iia.webp\">\n            Request Corporate Training        <\/button>\n        <\/div>\n<p class=\"small\" style=\"margin-top:18px\">Use anonymised reporting examples for learning. Company reporting decisions and final sign-off remain with your finance team and advisers.<\/p>\n<\/div>\n<figure class=\"support-figure\"><img class=\"support-photo\" src=\"https:\/\/edudelphi.com\/sg\/wp-content\/uploads\/sites\/22\/2026\/10\/ifrs18-singapore-corporate-2026-10-09.webp\" width=\"1200\" height=\"800\" alt=\"Illustrative Singapore finance team discussing reporting changes in a workshop\" loading=\"lazy\" decoding=\"async\"><\/figure>\n<\/div>\n<\/section>\n<section class=\"sec mist\" id=\"trainers\">\n<div class=\"wrap\">\n<h2>Meet Your Trainers<\/h2>\n<p class=\"lead\">Practical judgement, clear workings and feedback from experienced accounting educators.<\/p>\n<div class=\"grid2 faculty-grid\">\n<article class=\"card faculty\"><img src=\"https:\/\/edudelphi.com\/ae\/wp-content\/uploads\/sites\/4\/Shyam-Sarrof.webp\" width=\"130\" height=\"150\" alt=\"Shyam Sarrof, IFRS 18 and financial reporting faculty\" loading=\"lazy\" decoding=\"async\"><\/p>\n<div class=\"faculty-body\">\n<h3>Shyam Sarrof<\/h3>\n<p class=\"creds\">CPA (USA), CMA (USA), ACA, ACMA, CS, CFA, ACTM, MBA, B.Com (H)<\/p>\n<p class=\"roles\">22+ Years in Financial Reporting, Audit, Controls &amp; Advisory<\/p>\n<p>Shyam brings more than 22 years of experience across financial reporting, audit, finance and business advisory, translating new requirements into practical decisions for finance teams.<\/p>\n<p>In this course, he focuses on income and expense classification, operating profit and profit before financing and income taxes, management-defined performance measures, and grouping and presenting information.<\/p>\n<p>His Singapore examples draw on listed companies, regional headquarters and multinational groups. He connects transition planning with management reporting, KPIs, financial-statement review and the judgements that need documenting.<\/p>\n<\/div>\n<\/article>\n<article class=\"card faculty\"><img src=\"https:\/\/edudelphi.com\/ae\/wp-content\/uploads\/sites\/4\/Avijit-Goswami.webp\" width=\"130\" height=\"150\" alt=\"Avijit Goswami, IFRS 18 and technical accounting faculty\" loading=\"lazy\" decoding=\"async\"><\/p>\n<div class=\"faculty-body\">\n<h3>Avijit Goswami<\/h3>\n<p class=\"creds\">CPA (USA), CMA (USA), FCS, FCMA, LLB, CFA, M.Com<\/p>\n<p class=\"roles\">Senior IFRS, Financial Reporting &amp; Technical Accounting Faculty<\/p>\n<p>Avijit helps professionals move from the standard&#8217;s wording to the reclassifications, calculations, disclosures and statement changes required.<\/p>\n<p>His sessions work through statement mapping, operating\/investing\/financing classifications, required subtotals, MPM disclosures, comparative information and retrospective transition.<\/p>\n<p>Using before-and-after statements, reconciliation schedules and conversion exercises, he helps Singapore accountants, auditors and reporting teams understand what changes, what must be documented and what reviewers should check.<\/p>\n<\/div>\n<\/article>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"sec\" id=\"fees\">\n<div class=\"wrap\">\n<h2>IFRS 18 Course Fees in Singapore<\/h2>\n<div class=\"grid2\">\n<div class=\"card\">\n<h3>Request Your SGD Quotation<\/h3>\n<p>Tell us whether you want the 7-hour workshop, the 14-hour advanced programme or a company workshop. We will share the course outline, learning resources, delivery options and SGD tuition.<\/p>\n<p><strong>Instalment options are available.<\/strong> Employer sponsorship and private team enquiries are welcome.<\/p>\n<div class=\"actions\">            <button class=\"btn delphi-open-modal\" type=\"button\" \n                data-target=\"#delphi_global_modal\"\n                data-course=\"IFRS 18 Course Singapore\"\n                data-location=\"Singapore - IFRS 18 Fees\"\n                data-popup-title=\"Request IFRS 18 Fees\"\n                data-popup-subtitle=\"Share your details and our programme advisor will help you with course options, fees and the next available batches.\"\n                data-submit-text=\"Send Course Details\"\n                data-khda-logo=\"https:\/\/edudelphi.com\/sg\/wp-content\/uploads\/sites\/22\/2026\/10\/sg-about-partner-iia.webp\">\n            Request SGD Fees &amp; Details        <\/button>\n        <\/div>\n<\/div>\n<div>\n<h3>Course Selection &amp; Certificate<\/h3>\n<p>Choose the practical workshop for a clear explanation and guided examples. Choose the advanced programme for deeper reporting, disclosure and transition practice.<\/p>\n<p>Your award is an <strong>EduDelphi Certificate of Training<\/strong>. This is workplace learning, not an ACCA qualification or a separate certification examination.<\/p>\n<p>For employer approval, we can provide the syllabus, learning objectives, quotation and enrolment documents.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"sec warm\" id=\"routes\">\n<div class=\"wrap\">\n<h2>Compare IFRS Courses<\/h2>\n<p class=\"table-hint\">Swipe the table sideways to see all columns.<\/p>\n<div class=\"tablewrap\" role=\"region\" aria-label=\"Singapore IFRS course choices\" tabindex=\"0\">\n<table>\n<thead>\n<tr>\n<th scope=\"col\">Course<\/th>\n<th scope=\"col\">Best for<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>IFRS 18 &amp; FRS 118 Workshop<\/strong><\/td>\n<td>Focused presentation, disclosure and transition practice for the new requirements.<\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/edudelphi.com\/sg\/ifrs-training-singapore\/\">Practical IFRS Course<\/a><\/td>\n<td>Broader workplace application across revenue, leases, financial instruments, impairment and other reporting areas.<\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/edudelphi.com\/sg\/acca-dipifr-course-singapore\/\">ACCA DipIFR Exam Preparation<\/a><\/td>\n<td>A formal ACCA diploma examination route for eligible candidates.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"small\">Considering an introductory ACCA certificate instead? Read our <a href=\"https:\/\/edudelphi.com\/blog\/certifr-vs-dipifr\/\">CertIFR vs DipIFR guide<\/a> before choosing a qualification route.<\/p>\n<\/div>\n<\/section>\n<section class=\"sec\" id=\"faq\">\n<div class=\"wrap\">\n<h2>Course FAQs<\/h2>\n<details>\n<summary>When do IFRS 18, SFRS(I) 18 and FRS 118 become effective?<\/summary>\n<div class=\"detailbody\">\n<p>They apply to annual reporting periods beginning on or after 1 January 2027, with early application permitted. Application is retrospective, so comparative information also needs preparation. Your first applicable reporting year depends on your financial year-end. See <a href=\"https:\/\/www.acra.gov.sg\/news-events\/news-announcements\/833\/\" target=\"_blank\" rel=\"noopener\">ACRA&#8217;s announcement<\/a>.<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>Does every Singapore company have to use SFRS(I) 18?<\/summary>\n<div class=\"detailbody\">\n<p>No. Singapore entities use different reporting frameworks. SFRS(I) reporters assess SFRS(I) 18; FRS reporters assess FRS 118. Entities using another permitted framework should check its requirements. Confirm the entity&#8217;s framework and any group-reporting instructions using <a href=\"https:\/\/www.acra.gov.sg\/regulations\/accounting-standards-financial-reporting-surveillance\/accounting-standards\/\" target=\"_blank\" rel=\"noopener\">ACRA&#8217;s accounting standards guidance<\/a>.<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>Does IFRS 18 change every accounting treatment?<\/summary>\n<div class=\"detailbody\">\n<p>No. Its main changes concern presentation and disclosure, including profit-or-loss categories, required subtotals, MPM disclosures and grouping information. Related amendments affect cash-flow reporting. Recognition and measurement requirements in other standards generally remain relevant.<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>Is every KPI a management-defined performance measure?<\/summary>\n<div class=\"detailbody\">\n<p>No. MPMs are qualifying subtotals of income and expenses used in public communications to explain management&#8217;s view of financial performance. Not every ratio, cash-flow measure or operational KPI qualifies. We practise checking the definition before preparing an MPM disclosure. See the <a href=\"https:\/\/www.ifrs.org\/supporting-implementation\/supporting-materials-by-ifrs-standards\/ifrs-18\/key-terms\/\" target=\"_blank\" rel=\"noopener\">IFRS Foundation&#8217;s key terms<\/a>.<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>Should I choose the 7-hour or 14-hour option?<\/summary>\n<div class=\"detailbody\">\n<p>Choose the 7-hour workshop for the core changes and guided examples. The 14-hour advanced programme includes that core content and adds deeper statement mapping, disclosure, transition and review practice. Fourteen hours is the total, not extra hours on top of the workshop.<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>Can I join classroom training or live online from anywhere in Singapore?<\/summary>\n<div class=\"detailbody\">\n<p>Yes. Both workshop options are available through Singapore classroom and live online delivery. Private 1:1, corporate onsite, private cohorts and blended arrangements are also available. Our Raffles City Tower office is a teaching venue, and classroom arrangements can be made elsewhere across Singapore.<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>Does this course include LMS access, feedback and a certificate?<\/summary>\n<div class=\"detailbody\">\n<p>Yes. Your course includes recordings, organised LMS resources, practical workbooks, exercises, explanations, faculty feedback, live doubt-clearing, AI study support and an EduDelphi Certificate of Training. The advanced programme provides more depth of applied practice.<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>Is this the same as ACCA DipIFR or a company reporting sign-off service?<\/summary>\n<div class=\"detailbody\">\n<p>No. This course builds practical understanding of the new presentation and disclosure requirements. <a href=\"https:\/\/edudelphi.com\/sg\/acca-dipifr-course-singapore\/\">ACCA DipIFR preparation<\/a> is a separate qualification-exam route. Corporate workshops can use anonymised company-relevant cases, but training does not replace company reporting decisions or final sign-off.<\/p>\n<\/div>\n<\/details>\n<\/div>\n<\/section>\n<section class=\"sec\" id=\"enquiry\">\n<div class=\"wrap enquiry-grid\">\n<div class=\"contact-copy\">\n<h2>Request Your IFRS 18 Course Details<\/h2>\n<p>Tell us your learning goal and preferred study format. We will share the workshop outline, included resources, Singapore delivery options and SGD tuition. For corporate training, tell us what your finance team needs to prepare.<\/p>\n<h3>EduDelphi Singapore<\/h3>\n<address>250 N Bridge Rd, Raffles City Tower<br \/>Singapore 179101<\/address>\n<p><a href=\"tel:+6531065553\">+65 3106 5553<\/a><br \/><a href=\"mailto:info@edudelphi.org\">info@edudelphi.org<\/a><\/p>\n<p><a href=\"https:\/\/share.google\/dQ86q1Eo1PYvaNB1v\" target=\"_blank\" rel=\"noopener\">View EduDelphi Singapore on Google<\/a><br \/><a href=\"https:\/\/edudelphi.com\/sg\/about-us\/\">About EduDelphi<\/a> \u00b7 <a href=\"https:\/\/edudelphi.com\/sg\/contact-us\/\">Contact our Singapore team<\/a><\/p>\n<div class=\"actions\"><a class=\"btn\" href=\"https:\/\/wa.me\/971528337694?text=Please%20share%20IFRS%2018%20course%20details%20for%20Singapore\" target=\"_blank\" rel=\"noopener\">WhatsApp Us<\/a><\/div>\n<p class=\"small\" style=\"margin-top:12px\">WhatsApp support: +971 52 833 7694<\/p>\n<\/div>\n<div class=\"card\">\n<h3>Get Course Details<\/h3>\n<p>Enquire about individual learning or a workshop for your team.<\/p>\n    <div class=\"delphi-inline-form\">\n        <form id=\"delphi_form_875718\" method=\"post\" action=\"https:\/\/edudelphi.com\/sg\/wp-admin\/admin-post.php\">\n            <input type=\"hidden\" name=\"action\" value=\"submit_to_n8n\"><input type=\"hidden\" name=\"bitrix_nonce\" value=\"a197dc8448\"><input type=\"hidden\" name=\"course\" value=\"IFRS 18 Course Singapore\"><input type=\"hidden\" name=\"location\" value=\"Singapore - Final IFRS 18 CTA\"><input type=\"hidden\" name=\"page_url\" value=\"https:\/\/edudelphi.com\/sg\/wp-json\/wp\/v2\/pages\/420\"><input type=\"hidden\" name=\"market\" value=\"sg\"><input type=\"hidden\" name=\"market_brand\" value=\"EduDelphi Singapore\"><input type=\"text\" name=\"company\" class=\"form-imp\" style=\"display:none !important;\" autocomplete=\"off\" tabindex=\"-1\"><input type=\"hidden\" name=\"recaptcha_response\" class=\"delphi-recaptcha-response\" value=\"\">            \n            <div class=\"delphi-field-row\"><input type=\"text\" name=\"name\" required placeholder=\"Enter your Name\"><\/div>\n            <div class=\"delphi-field-row\"><input type=\"tel\" name=\"phone\" required autocomplete=\"tel\" placeholder=\"+65 9123 4567\"><\/div>\n            <div class=\"delphi-field-row\"><input type=\"email\" name=\"email\" required placeholder=\"yourname@email.com\"><\/div>\n            <label class=\"delphi-consent-label\"><input type=\"checkbox\" name=\"submit1\" required checked> I agree to receive course details &amp; updates from EduDelphi.<\/label>\n            <button type=\"submit\" class=\"delphi-btn-primary delphi-btn-full\">Submit Inquiry<\/button>\n            <p class=\"delphi-smallprint\">We respect your privacy. No spam \u2013 only relevant course information.<\/p>\n        <\/form>\n    <\/div>\n    <\/div>\n<\/div>\n<\/section>\n<\/div>\n<p><script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"Course\", \"@id\": \"https:\/\/edudelphi.com\/sg\/ifrs-18-course-singapore\/#course\", \"name\": \"IFRS 18 & FRS 118 Course in Singapore\", \"url\": \"https:\/\/edudelphi.com\/sg\/ifrs-18-course-singapore\/\", \"inLanguage\": \"en-SG\", \"description\": \"Practical 7-hour workshop or 14-hour advanced programme covering IFRS 18, SFRS(I) 18 and FRS 118 with reporting exercises, LMS resources and faculty feedback.\", \"provider\": {\"@type\": \"Organization\", \"@id\": \"https:\/\/edudelphi.com\/sg\/#organization\", \"name\": \"EduDelphi\", \"url\": \"https:\/\/edudelphi.com\/sg\/\"}, \"educationalCredentialAwarded\": \"EduDelphi Certificate of Training\", \"image\": \"https:\/\/edudelphi.com\/sg\/wp-content\/uploads\/sites\/22\/2026\/10\/ifrs18-singapore-hero-2026-10-09.webp\", \"hasCourseInstance\": [{\"@type\": \"CourseInstance\", \"name\": \"Practical Workshop\", \"courseMode\": \"Classroom\", \"courseWorkload\": \"PT7H\", \"instructor\": [{\"@type\": \"Person\", \"name\": \"Shyam Sarrof\"}, {\"@type\": \"Person\", \"name\": \"Avijit Goswami\"}], \"location\": {\"@type\": \"Place\", \"name\": \"Singapore\"}}, {\"@type\": \"CourseInstance\", \"name\": \"Practical Workshop\", \"courseMode\": \"Live online\", \"courseWorkload\": \"PT7H\", \"instructor\": [{\"@type\": \"Person\", \"name\": \"Shyam Sarrof\"}, {\"@type\": \"Person\", \"name\": \"Avijit Goswami\"}], \"location\": {\"@type\": \"Place\", \"name\": \"Singapore\"}}, {\"@type\": \"CourseInstance\", \"name\": \"Advanced Programme\", \"courseMode\": \"Classroom\", \"courseWorkload\": \"PT14H\", \"instructor\": [{\"@type\": \"Person\", \"name\": \"Shyam Sarrof\"}, {\"@type\": \"Person\", \"name\": \"Avijit Goswami\"}], \"location\": {\"@type\": \"Place\", \"name\": \"Singapore\"}}, {\"@type\": \"CourseInstance\", \"name\": \"Advanced Programme\", \"courseMode\": \"Live online\", \"courseWorkload\": \"PT14H\", \"instructor\": [{\"@type\": \"Person\", \"name\": \"Shyam Sarrof\"}, {\"@type\": \"Person\", \"name\": \"Avijit Goswami\"}], \"location\": {\"@type\": \"Place\", \"name\": \"Singapore\"}}]}<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>OverviewWorkshop OptionsCourse TopicsInclusionsCorporate TrainingTrainersFeesFAQs Singapore \/ Accounting Courses \/ IFRS 18 &amp; FRS 118 Course Overview Prepare for the new financial-statement presentation requirements with clear teaching, reporting exercises and expert feedback. 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