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  1. 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).

  2. 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

  3. What is an APM? An APM is a measure of financial performance not specifically defined by the applicable financial reporting framework. IAS 1 Presentation of Financial Statements permits entities to disclose additional information that will help financial statement users to better understand a company’s performance and position.

  4. ce measures (APMs), also known as non-GAAP measures, is widespread. Also, by definition, since they are not prescribed by GAAP, there is a certain amount of flexibility in how ent.

  5. Application performance management (APM) enables organizations to predict and prevent performance issues before they impact users or the business.

  6. The Advanced Performance Management exam is designed to reflect the strategic role of management accounting as a discipline for planning and controlling performance so that strategic objectives can be set, monitored and controlled. It recognises the impact of external factors on strategic management issues and covers the risks these factors ...

  7. Application performance monitoring (APM) is a continuous process of monitoring the availability of mission-critical applications. This includes tracking performance metrics and trends to proactively identify and resolve performance bottlenecks and provide a seamless end-user experience.

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