Αποτελέσματα Αναζήτησης
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
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).
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.
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”.
Accounting: The process of gathering and preparing financial information about a business or other organisation in a form that provides accurate and useful records and enables decisions to be made. Accounting cycle: This covers everything from opening the 'books' at the start of the year to closing them at the end.
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.
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.
