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Items tagged with "APM"

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APMIFRS 18

Major financial statement reform is on its way with IFRS 18

By Editor

The Journal of Accountancy recently published a forward‑looking analysis of this year’s new International Accounting Standards Board (IASB) standard IFRS 18, Presentation and Disclosure in Financial Statements. The article provides an analysis of why IFRS 18, which will be effective for annual reporting periods from 1 January 2027, marks a fundamental redesign in financial statements.

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APMDisclosureQualityReportingUK

Alternative Performance Measures, Cash Flow amongst top issues for Accounting Regulator

By Editor

Ahead of the 2020/21 reporting cycle, the UK’s Financial Reporting Council (FRC) has published its Annual Review of Corporate Reporting, revealing the top ten areas the FRC has identified as requiring improvement.

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APMdisclosuresEurope

ESMA answers Alternative Performance Measures questions

By Editor

With the Covid-19 fallout making unprecedented modifications to business-as-usual these past few months, the European Securities and Markets Authority (ESMA) has issued updated guidance on the application of Alternative Performance Measures (APM Guidelines) in context of the pandemic. The new Q&A highlights the main relevant principles of the APM Guidelines, which should be used when […]

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APMDisclosureEU

Disclosure of Alternative Performance Measures found Lacking

By Editor

The European Securities and Markets Authority (ESMA) has called on issuers to improve their disclosure of Alternative Performance Measures (APMs) in a recent report. The report assessed to what extent issuers comply with the guidelines for reporting alternative performance measures, finding significant room for improvement. Commonly used APM’s include earnings before interest and tax (EBIT), […]

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