【CFA Society Japan Seminar】　 　IFRS 18: A New Lens on the Income Statement

Date: October 9th (Fri), 2026, 6:30 p.m. - 8:00 p.m.
Venue: Room1-2, FINE TOKYO, 5th Floor, South Tower, Otemachi Financial City, 1-9-7 Otemachi, Chiyoda-ku, Tokyo
http://www.fine-tokyo.com/en/access/
(For those who take the subways to come: From Tokyo Metro Otemachi Station, please use the passageway directly connecting to the first basement floor of the building. Then take the South Elevator from the first basement floor or the first floor to the fifth floor.
For those who come from the surface street: Please enter the SouthTower, Otemachi Financial City from FINE TOKYO Entrance that is across the street of Sankei Building. Then take the South Elevator from the first floor to the fifth floor.)
Language: English
Topics: Financial Analysis, Standards, Ethics, and Regulations (PL, SER credit eligible)
Speakers:
Mr. Nick Anderson（Board Member, International Accounting Standards Board (IASB) ）
Ms. Rika Suzuki（Board Member, International Accounting Standards Board (IASB) ）
Fee: Free for all participants
PL Credit: 1.5
 (※This is a Global Passport accredited event.)
 

Outline

An update by IASB Board Member, Nick Anderson, on IFRS 18 Presentation and Disclosure in Financial Statements, the new IFRS Accounting Standard effective from 2027. The new standard represents a significant change in financial reporting, affecting all companies reporting under IFRS Accounting Standards. The session will focus on how IFRS 18 changes the income statement and what this means for analysts and investors. Topics include:
•            a new structure for the income statement (p&l), designed to improve comparability;
•            new required subtotals, including operating profit or loss;
•            clearer disclosures about management-defined performance measures, EBITDA and other commonly used measures;
•            better grouping and labelling of information in the financial statements and notes.
Nick will also highlight IASB materials that can support investor engagement with companies during implementation.  Nick will be joined by IASB member Rika Suzuki.
 

Speakers’ biography

Nick Anderson
Nick Anderson was appointed as a member of the International Accounting Standards Board in 2017.  Nick’s background is in investment management with over 30 years of practical experience, mainly as a buy-side investor.  Prior to joining the Board, he worked at Janus Henderson, Insight Investment, Schroders and Norwich Union.  Nick was a member of the UK Accounting Standards Board from 2007 to 2013 and a founding member of the Corporate Reporting Users’ Forum (CRUF).

Rika Suzuki
Rika Suzuki joined as a member of the International Accounting Standards Board on 1 July 2019.  Prior to joining the IASB she was the IFRS Leader and Assurance Partner of PwC Japan, where she provided advice on accounting and reporting issues under IFRS Accounting Standards, Japanese GAAP and US GAAP. She also supervised the transition to and application by large multinationals and other listed companies of IFRS Accounting Standards.

About the IFRS Foundation & the IASB
The IFRS Foundation sets standards used globally for financial reporting that improve the communication between companies and investors. We are an independent, not-for-profit organisation founded on the belief that better information from companies leads to better investment decisions. Our standards—called IFRS Standards—boost transparency, comparability and trust in financial reporting. Standards are developed by two standard-setting boards, the International Accounting Standards Board (IASB) and International Sustainability Standards Board (ISSB).
The IASB is an independent group of experts with an appropriate mix of recent practical experience in setting accounting standards, in preparing, auditing, or using financial reports, and in accounting education.  IFRS Accounting Standards are used by more than 140 jurisdictions.
 

Registration

If you wish to attend this seminar, please register via website.
https://cvent.me/7Oawe9

※Seats are limited and registration will be accepted on a first-come, first-served basis. We encourage you to register early.

CFA Society Japan
[email protected]