IFRS 18, deferred taxes and pillar 2: financial reporting is changing

In a period marked by significant changes to the financial reporting framework, companies need to prepare for new requirements regarding the presentation and disclosure of financial information, as well as for the impact that tax developments may have on their financial statements.

Date: 4 November 2026
Location: Online (Microsoft Teams)
Duration: 1 hour and 30 minutes
Language: Romanian

Register here

We invite you to join the Forvis Mazars Learning Lab webinar, taking place on 4 November 2026, starting at 10:00 AM, held online and in Romanian, dedicated to the key developments impacting financial reporting for the 2026 financial year.

What we will cover:

  • Financial reporting in the context of Pillar Two (Global Minimum Tax): implications for the finance function, new compliance requirements, and the possibility of adopting IFRS as the statutory accounting framework for entities falling within the scope of Law No. 431/2023, following the provisions introduced by Order No. 203 of 25 February 2026;
  • Deferred tax in financial reporting: practical considerations regarding the calculation, presentation, and communication of tax effects in the 2026 financial statements, including requirements applicable to entities within the scope of Pillar Two;
  • Presentation of financial performance under IFRS 18: the key changes to the presentation of financial performance and their impact on financial statements and performance measures.

Our experts will share practical insights, implementation examples, and recommendations to help organizations prepare their financial statements in a continuously evolving regulatory environment.

Who is the workshop tailored for?

  • CFOs
  • Finance directors
  • Chief accountants 
  • Financial reporting specialists 
  • Professionals working in accounting, tax and compliance functions
  • Company representatives involved in the preparation and analysis of financial statements

 

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Forvis Mazars Learning Lab

This webinar is part of our Forvis Mazars Learning Lab initiative, an extensive event series designed to empower professionals with the latest insights across various domains. The Forvis Mazars Learning Lab will bring you a selection of technical workshops and events, both online and in-person, covering topics such as tax, HR & payroll, accounting, sustainability, IFRS, audit, and beyond.
In addition, by attending our webinars, participants have the opportunity to earn CPD points, supporting their ongoing professional development and learning journey.

More about CPD points here

 

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