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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).
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.
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.
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.
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”.
12 Μαΐ 2023 · Accountancy is the practice of recording and analyzing financial data, while accounting is the process of using that data to make business decisions. Accountants create financial statements, manage assets and liabilities, produce company performance reports, and monitor internal controls.
22 Ιαν 2024 · Preventative Maintenance (PM) is a proactive maintenance strategy that involves regularly scheduled tasks and inspections to maintain the health and functionality of equipment or assets. The goal is to prevent unexpected equipment failures and extend asset lifespan.
