EFRAG

In its response, EFRAG reiterates that non-GAAP financial measures can provide useful information when properly used and presented, and therefore, supports the idea that they should be clearly defined and explained by preparers, and presented consistently over time to improve the understanding of the performance by users of financial information.

However, EFRAG recommends that the scope of the requirements be supported by an underlying principle so as to target the requirements more narrowly and hence, contribute to effective disclosures.

 

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