MPM বলতে কি বোঝানো হয়েছে?| Management defines Performance Measure/MPMs as par IFRS 18 | Lecture-3/7 скачать в хорошем качестве

MPM বলতে কি বোঝানো হয়েছে?| Management defines Performance Measure/MPMs as par IFRS 18 | Lecture-3/7

IFRS 18 অনুপাতে Management defines Performance Measure (MPMs) কি বোঝানো হয়েছে? Lecture series on IFRS-18? Lecture-1: Introduction to IFRS 18 Lecture-2: Statement of Financial Performance- General Requirements Lecture-3: Management defines Performance Measures (MPMs) Lecture-4: Aggregation & Disaggregation Rules Lecture-5: Statement of Financial Performance- Exceptions Lecture-6: Impact on other IFRS Accounting Standards Lecture-7: Transition Requirements from IAS-1 Management-defined performance measures (MPMs) are subtotals of income and expenses that companies use in public communications outside of their financial statements, like in press releases or investor presentations, to provide management's view of the company's performance. Under IFRS 18, companies must disclose specific information about their MPMs in a single note to the financial statements, including a description, calculation, and a reconciliation to a standard IFRS subtotal. What are MPMs? Definition: MPMs are subtotals or totals of income and expenses used in public communications, such as management commentaries, press releases, and investor presentations, but not within the main financial statements themselves. Purpose: They communicate management's perspective on a company's financial performance as a whole, highlighting specific aspects they believe are important. Examples: Common examples include "adjusted operating profit" or "adjusted EBITDA," provided they meet the criteria and are not already a required IFRS subtotal like "operating profit". Key requirements under IFRS 18 Public communication: MPMs are defined by their use in public communications outside the financial statements. Oral communications or social media posts do not count for this purpose. Disclosure: Companies must provide a single note in their financial statements to disclose all their MPMs. Reconciliation: A numerical reconciliation must be provided for each MPM, linking it to the most comparable IFRS-defined subtotal or total. This includes the effect of income tax and non-controlling interests. Description: The disclosure must include a clear description of the MPM, the aspect of performance it helps understand, and the reason why it is useful. It must also state that the measure provides management's view and may not be comparable to similarly named measures from other entities.