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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).
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
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”.
Clearly define and explain APMs, including basis of calculation and material assumptions. Explain the purposes for which APMs are used, and why the APM provides useful information. APMs, clearly explained and described, can enhance the annual report, helping to link the financial statements to a disaggregated explanation of business performance.
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 (APM) exam reflects the strategic role of management accounting as a discipline for planning and controlling performance so that strategic objectives can be set, monitored and controlled.
