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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
What an APM is, therefore, will depend on the applicable reporting framework. This publication takes the perspective of an entity that applies IFRS in its financial statements, disregarding any jurisdictional requirements affecting the reporting framework and, thus, what is to be considered an APM.
Alternative performance measures. Audit Committee Institute. From adjusted EBIT, to like-for-like sales, non-GAAP alternative performance measures (APMs) can provide valuable information on a company’s performance. This year, new requirements put the focus on transparency of APM reporting.
6 Σεπ 2022 · APMs are voluntarily disclosed and generally unaudited performance measures. Typically, APMs modify earnings measures calculated in accordance with generally accepted accounting principles (GAAP) by (subjectively) adjusting certain earnings components.
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.
Advanced Performance Management (APM) Syllabus and study guide. September 2020 to June 2021. Designed to help with planning study and to provide detailed information on what could be assessed in any examination session. Summary of content. Introduction. Intellectual levels. Learning hours and educational recognition.
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.
