Performance measurement indicators to be clearly described

According to IFRS 18, the disclosures are intended to improve users’ understanding of the financial statements

The article, published in Eutekne and authored by Luca Malfatti and Giovanni Ossola, examines the new provisions introduced by IFRS 18 concerning management-defined performance measures (management performance measures). It clarifies their definition and the presumptions related to their use in external communications, and focuses on the related disclosure requirements: presentation in a single note, clear and non-misleading description, calculation methodology, reconciliation to the most directly comparable IFRS totals, disclosure of tax and non-controlling interests effects, as well as the rules applicable in the event of modification, introduction, or discontinuation of such measures.

Indici di misurazione della performance da descrivere in modo chiaro

Author

IPG, Luca Malfatti

Activity area

Compliance, Tax Law

Sectors

Aerospace, Automotive, Finance

2026_03_02_indici_di_misurazione_della_performance_da_descrivere_in_modo.pdfOpens in a new tab

IPG Journal

07/04/2026

Development contracts: challenges and opportunities for SMEs and law firms

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Destocking and SME Financing: The New Inventory Securitization

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04/03/2026

Inventory securitisation opens an alternative financing channel

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IPG Journal