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      What's the issue?

      In its June meeting, the IFRS® Interpretations Committee again devoted much of its time to IFRS 18 Presentation and Disclosure in Financial Statements, which is effective for 2027. For the first time, the Committee has issued tentative agenda decisions about management-defined performance measures.

      In our latest video, part of a series on key discussions by the Committee, Brian O’Donovan summarises the discussions on management-defined performance measures and gives an overview of the other IFRS 18 related topics discussed.

      Brian O'Donovan
      Brian O'Donovan

      Global IFRS and Corporate Reporting Leader

      KPMG International

      Read the transcript
      Pretty much all public companies, and many private companies too, use management-defined performance measures. So these new decisions will be important as they plan their communications with investors.

      Brian O’Donovan,

      KPMG Global IFRS and Corporate Reporting Leader, and IFRS Interpretations Committee member

      Find out more

      Visit our IFRIC agenda decisions page for previous videos from Brian, summarising key discussions at the IFRS Interpretations Committee.

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