Presenting performance: The journey to greater clarity

Presenting performance: The journey to greater clarity

Alternative performance measures


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Executive Director

KPMG Channel Islands Limited


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Scales, weight, performance

From adjusted EBIT, to like-for-like sales, non-GAAP alternative performance measures (APMs) can provide valuable information on a company’s performance. This year, new requirements put the focus on transparency of APM reporting. A KPMG survey of half-yearly reports suggests companies are responding – there is a direction of travel – but the Financial Reporting Council (FRC) has highlighted concerns that, for some companies, there may still be a way to go on this journey.

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