The International Centre for Sustainability Reporting and Governance (ICSRG) is a non-profit organization that shares information, ideas and insights on sustainability reporting and governance.
The International Centre for Sustainability Reporting and Governance (ICSRG) is a non-profit organization that shares information, ideas and insights on sustainability reporting and governance.
Management-defined performance measures (MPMs), the new disclosure requirement in IFRS 18. What are they?
The guidance in IFRS 18 related to MPMs is quite extensive, however, in my humble opinion, many "outside-financial statements" measures will not meet the definition of MPM in IFRS 18.
As a result, no specific disclosure will be needed.
But... just to be sure, here's my newest lecture breaking MPMs down.
You will learn:
• What MPMs are
• What measures are NOT MPMs (and thus you do not need special disclosures)
• What to disclose about MPMs (if you find out your company uses MPMs)
• Everything is illustrated on a disclosure example in the notes
• Video is at the end of the article (scroll down on the link below, please)
CLICK HERE to read and watch the lecture IFRS 18 Management-defined performance measures
This lecture is just one of many lectures in my premium IFRS course IFRS Kit, and yes, the full IFRS 18 lectures with loads of illustrations and examples are included.
ICSRG is a non-profit organization that shares information, ideas and insights on sustainability reporting and governance
