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25 Οκτ 2018 · This publication explores the guidelines and requirements for Alternative Performance Measures and their use in the communication of financial information in and outside financial statements. It draws on current practice and real life examples. Download this IFRS resource.
What is an APM? An APM is a numerical measure of an issuer’s current, historical or future financial performance, financial position or cash flow that is not a GAAP measure. • Any ‘adjusted’ earnings measure, however described • Any other measure based on ‘adjusted’ earnings, such as adjusted margin or adjusted earnings per share
Below is an example of an APM disclosure: To provide shareholders with additional insight into the performance of the business, an adjusted measure of profit (underlying profit before tax) is provided to supplement the numbers that have been presented in accordance with IFRS Accounting Standards.
Although performance measures may have various names, including non-GAAP (or non-IFRS) measures and Management Performance Measures (MPMs), this publication refers to all such performance measures as Alternative Performance Measures (APMs).
ESMA’s Guidelines define an APM as “a financial measure of historical or future financial performance, position or cash flows of an entity which is not a financial measure defined or specified in the applicable financial reporting framework”.
6 Σεπ 2022 · APMs, also referred to as ‘non-GAAP (financial) measures’ (e.g., Moscariello and Pizzo 2020; Marques 2010) or ‘pro forma earnings’ 1 (e.g., Bhattacharya et al. 2003; Hillebrandt and Sellhorn 2002), 2 are financial performance measures voluntarily published by companies.
26 Ιουν 2021 · Accounting software is a computer program that assists bookkeepers and accountants in recording and reporting a firm’s financial transactions.
