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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
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).
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”.
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.
It not only relates to the positioning of figures, but also to the balance of messages in narrative information. Be up-front and clear on IFRS performance, and use APMs as necessary in explaining that performance. Appropriate relative prominence of APMs and IFRS measures involves judgement.
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.
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.
