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Management-Defined Performance Measures (MPMs): Integrating Non-GAAP into Financial Statements
July 29, 2025by Dr Dawkins Brown
Investors and analysts have long relied on management-defined performance measures (MPMs)—often called alternative performance measures or non-GAAP measures—to gain insight into a company’s underlying performance. These measures, however, were historically presented outside the audited financial statements, often leading to lack of transparency and consistency. IFRS 18 – Presentation and Disclosure in Financial Statements addresses this...
