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In the Headlines: Bridging the GAAP - Communicating Effectively Through Alternative Performance Measures

Feb 24, 2014
From the Financial Reporting View and the IFRS Institute

In the Headlines 14-03 summarizes the European Securities and Markets Authority (ESMA) Consultation Paper, ESMA Guidelines on Alternative Performance Measures, which proposes guidelines for presenting non-GAAP information in all issued documents that contain regulated information and that are publicly available in the 28 member states of the European Union. Those documents include financial statements and management commentary (e.g., MD&A). The comment period ends May 14.

Read In the Headlines 14-03