IFRS 18 Presentation and Disclosure in Financial Statements

1. IFRS 18 MPMs Energy Banking Insurance – Purpose & Positioning Topics show 1. IFRS 18 MPMs Energy Banking Insurance – Purpose & Positioning 2. Energy Sector – Replacement Cost Profit & Underlying Upstream Profit 2.1 MPM 1 — Replacement Cost Operating Profit (RCOP) 2.2 MPM 2 — Underlying Upstream Operating Profit (UUOP) 3. Banking … Read more

IFRS 18 MPMs Telecom Software – Purpose and positioning Topics show IFRS 18 MPMs Telecom Software – Purpose and positioning 2 Core Editorial Principles Applied 3 Telecommunications Industry: Service EBITDA 3.1 Definition and IFRS 18 Context 3.2 Reconciliation Table 3.3 Explanation of Adjustments 3.4 Interpretation and Governance Perspective 4 Software Industry: Non-IFRS Operating Profit ex … Read more

1 Purpose and Positioning – IFRS 18 MPM Automotive and Airline Industries Topics show 1 Purpose and Positioning – IFRS 18 MPM Automotive and Airline Industries 2 Automotive Industry: Management Performance Measures 2.1 Adjusted Industrial EBIT (AI-EBIT) 2.2 Mobility Services Margin (MSM) 3 Airline Industry: Management Performance Measures 3.1 Core Operating Profit excluding Fuel (COP-xFuel) … Read more

1 Purpose and Positioning – IFRS 18 MPM’s Industrial Manufacturing Topics show 1 Purpose and Positioning – IFRS 18 MPM’s Industrial Manufacturing 2 Core Editorial Principles Applied 3 Underlying Industrial EBIT (UI-EBIT) 3.1 Definition and IFRS 18 Context 3.2 Reconciliation Table 3.3 Explanation of Adjustments 3.4 Interpretation and Governance Perspective 4 Aftermarket Contribution (AMC) 4.1 … Read more

1 IFRS 18 Management Performance Measures CPG – Purpose and Positioning Topics show 1 IFRS 18 Management Performance Measures CPG – Purpose and Positioning 2 Brand-Investment Adjusted EBIT (BI-EBIT) 2.1 Definition and IFRS 18 Context 2.2 Reconciliation Table 2.3 Interpretation and Governance Perspective 2.4 Assurance and Internal Control Implications 3 Core Gross Profit after Mix … Read more

1 Purpose and Positioning – Grocery & General Merchandise Topics show 1 Purpose and Positioning – Grocery & General Merchandise 2 ROM-exM — Retail Operating Margin Excluding Markdown Programs 2.1 Definition and IFRS 18 Context 2.2 Calculation and Reconciliation 2.3 The Reconciliation: from arithmetic to understanding 2.4 Assurance and Internal Control Implications 3 Like-for-Like Trading … Read more

1. The quiet revolution inside the income statement Topics show 1. The quiet revolution inside the income statement 2. What exactly is an MPM? 3. Why the IASB stepped in 4. The heart of the new requirement: reconciliation and transparency Interpretation for users 5. MPMs and governance: when “transparency” meets “accountability” 6. The anatomy of … Read more

Topics hide What Are Management-Defined Performance Measures (MPMs)? Why This Matters IFRS 18 Requirements for MPMs Example The Governance Dimension What is public communications outside the financial statements? Challenges and Opportunities Ahead Final Reflection: From Storytelling to Accountability Sources Management-Defined Performance Measures Management-Defined Performance Measures Management-Defined Performance Measures Management-Defined Performance Measures Management-Defined Performance Measures Management-Defined … Read more

IFRS 18 Presentation and Disclosure in Financial Statements The IASB’s newly issued standard IFRS 18 mainly deals with the presentation of the income statement, balance sheet and certain footnotes. At the same time, certain aspects of the cash flow statement are modified. IFRS 18 does not change the recognition and measurement of the components of … Read more