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IFRS 18 management-defined performance measures articles

Every published article tagged IFRS 18 management-defined performance measures, newest first. Each one takes a lesson and sets out its judgements step by step, with every figure tied to the paragraph it rests on.

IFRS 18 Management-Defined Performance Measures: Which Subtotals Count as an MPM

1 November 2026

Your adjusted profit measures may now belong in the audited notes, so how do you tell which subtotals IFRS 18 treats as management-defined performance measures?

Why IFRS 18 Exists: What It Replaces and What Changes in the Statement of Profit or Loss

9 October 2026

Two companies with the same results could once publish very different income statements, and IFRS 18 was introduced to improve comparability.