Alternative performance measures
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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