IFRS 18 - Teil 3: Vom Management definierte Kennzahlen ("MPMs")

IFRS 18 makes management-defined performance measures relevant for audits. This unit explains what that means for EBIT, EBITDA, and adjusted results. Unit 3 of the IFRS 18 series focuses on management-defined performance measures (MPMs) and their reconciliation to IFRS subtotals. The new standard fundamentally changes how publicly disclosed performance measures are handled and brings them closer to the audited IFRS financial statements. Contents of this unit: • Definition and delimitation of MPMs • Transparency and reconciliation requirements according to IFRS 18 • Why EBITDA is not an IFRS interim result • Classification of the new OPDAI • Relationship between public communication and audit relevance • Impact on accounting, controlling, and investor relations Management-defined Performance Measures 0:29 Typical MPM examples 0:46 Mandatory disclosures in the notes 1:08 Reconciliation statement 1:52 Distinction from MPMs 3:27 Public communication of MPMs 4:31 Practical relevance & key takeaways 6:43 Presenter: Sarah Krammer, Tax Advisor at TPA https://www.tpa-group.at/persons/sara... If you have any questions, please leave a message. Feel free to leave a comment. Our IFRS experts at TPA are happy to assist you with any challenges and questions you may have regarding IFRS and international accounting: https://www.tpa-group.at/services/ifr... #TPA #TPAAustria #IFRS #IFRS18 #InternationalAccounting