Over the years, companies have relied on alternative performance measures (APMs) such as “adjusted earnings” or “underlying profit” to provide investors additional financial information beyond IFRS or ...
The International Financial Reporting Standards Foundation has published a set of near-final examples showing how companies can improve the reporting of uncertainties in their financial statements ...
IFRS 18 and Ind AS 118 will standardise profit-and-loss presentation, redefine operating profit, and regulate management-defined performance measures. The change aims to improve transparency, ...
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