The guidance provides principles regarding the qualities a measure should have and disclosures that should accompany them if reported externally. Building on the qualitative characteristics of useful financial information, the guidance recommends professional accountants consider a number of attributes when developing and reporting supplementary financial measures. It also provides a number of tips for disclosure of supplementary financial measures.
IFAC: Developing and Reporting Supplementary Financial Measures (Exposure Drafts)
5 de marzo de 2014 | Actualidad