Preparing for IFRS 18 – Management-defined Performance Measures

The ways in which entities communicate their financial performance as they see it are about to change. Learn what IFRS 18 means for the disclosure of management-defined performance measures.

IFRS 18 is set to transform how financial statements are presented and disclosed—bringing greater clarity, consistency, and comparability. IFRS 18 is also set to transform how entities communicate their financial performance to stakeholders by introducing the concept of management-defined performance measures (MPM). MPMs will serve to reduce the distinction between IFRS and non-IFRS information, thereby enhancing transparency and comparability in financial reporting.

In this session we will explore:

• What are MPMs?
• What types of metrics qualify (and don’t qualify) as MPMs, and
• How are MPMs required to be disclosed under IFRS 18.

You may also be interested in: Preparing for IFRS 18 – Profit and Loss Implications

Learning Outcomes:

This session aims to provide attendees with the ability to:

• Explain what MPMs are and are not

• Identify whether particular metrics qualify as MPMs, and

• Explain the broad reporting and disclosure requirements applicable to MPMs.

Suited to:

Auditors, CEOs, CFOs, Board Members, Financial Controllers, Finance Teams, Accountants involved in the preparation of financial reports.

This On Demand recording Includes: 

• Recording of the Live Webinar, which can be viewed multiple times, for as long as required 
• Presenters contact details for follow up questions 
• CPD Quiz
• CPD Certificate 
• CPD Report – Logged automatically 
• PowerPoint Presentation
• Verbatim Transcript, with Searchability
• Supporting Documentation