Written by: Barbora Choi on Thu Feb 26

Change of management-defined performance measures (MPMs) in accordance with IFRS 18 Presentation and Disclosure in Financial Statements

A change of an MPM can be triggered internally or externally. IFRS 18 provides the framework on how to deal with the change.

  • IFRS 18 Presentation and Disclosure in Financial Statements

    • "I am mortified to be on the stage, but then again, it's the only place where I'm happy."

    Companies regularly present their results to the public—through earnings releases, investor presentations, and other communications.

    Management-defined performance measures take centre stage in these communications. But what to do when an entity changes an established MPM? ⏩ Find out in the attached carousel.

    headline quote by Bob Dylan via Goodreads

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