Introduction

CLARITY, CONSISTENCY & SUSTAINABILITY

CA Maldives is proud to present the IFRS Forum 2025, continuing its tradition of convening technical forums that serve as cornerstones for the accounting and auditing profession in the Maldives. Building on the success of previous editions, this year’s forum reaffirms our commitment to fostering excellence, innovation, and global alignment in financial reporting practices.

This year, the forum offers a dynamic platform for professionals and aspiring practitioners to engage with the latest developments and practical applications of International Financial Reporting Standards (IFRS). Through expert-led discussions, interactive sessions, and collaborative knowledge sharing, participants will gain critical insights into emerging trends, regulatory shifts, and the evolving demands of a globalized financial landscape.

This year’s program features technical deep dives into current and forward-looking topics, with contributions from experts at the International Accounting Standards Board (IASB) and regional standard-setting bodies. Together, we will explore transformative approaches to financial reporting and reaffirm our collective commitment to advancing the Maldivian accounting and auditing ecosystem.

Topics covered:
•IFRS S1 and S2: A model Case Study on Metrics and Targets
• IFRS for SMEs
•IFRS 18: Presentation of Financial Statements
•IFRS 9: Expected Credit Loss (ECL) Modelling with Illustration
•Updates to IFRS Standards and Future Agenda

Event Details

Venue

Villa Nautica, Maldives

Date

29 November 2025 | Saturday(1 Full Day)

Time

08:00 –
16:30

Speakers

Dr Adreas Barckow

Mr. Andreas Barckow

Chair, IASB

Ms Hagit Keren

Ms. Hagit Keren

Member, IASB

Mr Jerad Dias

Mr. Jerad Dias

Founder, Minds Global Academy (Pvt Ltd) / Consultant, Faris & Co LLP

Mr Iyaz Waheed

Mr. Iyaz Waheed

Assistant Director of Statutory Compliance, Universal Enterprises

Mr Shazaad Ninzer

Mr. Shazaad Ninzer

Director, Climate Change & Sustainability Services, Global Assurance, KPMG

Ms Fahima Mohideen

Ms. Fahima Mohideen

Manager, Climate Change & Sustainability Services, Global Assurance, KPMG

Ms Callishia Fernando

Ms. Callishia Fernando

Senior Manager, Climate Change & Sustainability Services, Global Assurance, KPMG

Raditha_Photo

Mr. Raditha Alahakoon

Partner of KPMG in Sri Lanka and the Maldives, Head of KPMG's Department of Professional Practice

Agenda

Date: 29th November 2025 | Saturday
Venue: Villa Nautica, Maldives

07:30 – 08:30

Arrival and Registration of Participants & Guests

08:30 – 08:35

Recitation of Holy Qur’an
Ms. Aminath Nasha

08:35 – 08:45

Remarks by the President of CA Maldives
Mr. Mohamed Haleem Abdulla, President, CA Maldives

08:45 – 08:55

Speech by the Chief Guest
Mr. Mohamed Hussain Maniku, CEO, Capital Market Development Authority

08:55 – 09:00

Remarks by the Vice President of CA Maldives
Mr Ali Faris Mohamed, Vice President, CA Maldives

09:05 – 09:30

Key Note Speech by IASB Chair
Dr Andreas Barckow, Chair, IASB

09:30 – 09:50

Morning Tea & Networking

09:50 – 10:50

IFRS 18: Presentation of Financial Statements

Speaker
Ms. Hagit Keren, Member, IASB

10:50 – 11:50

IFRS 9: Expected Credit Loss (ECL) Modelling with Illustration

Speaker:
Mr. Raditha Alahakoon, Partner of KPMG in Sri Lanka and the Maldives, Head of KPMG’s Department of Professional Practice

11:50 – 13:00

Lunch and Prayer Break

13:00 – 13:30

Updates on IFRS Standards and Future Agenda

Speakers
Dr. Andreas Barckow, Chair, IASB

Ms. Hagit Keren, Member, IASB

13:30 – 14:30

IFRS for SMEs, Navigating the 2025 Updates

Speaker:
Mr Jerad Dias, Founder, Minds Global Academy (Pvt Ltd) / Consultant Faris & Co LLP

14:30 – 14:45

Coffee Break

14:45 – 15:45

IFRS S1 and S2: A model Case Study on Metrics and Targets

Speakers:
Mr Shazaad Ninzer, Director, Climate Change & Sustainability Services, Global Assurance, KPMG

Ms Fahima Mohideen, Manager, Climate Change & Sustainability Services, Global Assurance, KPMG

Ms Callishia Fernando, Senior Manager, Climate Change & Sustainability Services, Global Assurance, KPMG

15:45 – 16:30

Motivational Speech

Mr. Iyaz Waheed, Keynote Speaker

16:30 – 16:40

Closing Remarks

Mr. Ibrahim Fazeel, Council Member, CA Maldives

16:40 – 16:55

Photo Session & Networking

Main Sponsors:

Digital Partner:

Sponsoring Audit Firms:

Technical Partners: