The objective of the disclosures

Learning objectives

• Explain what the information is intended to help users understand.L2

Normative references

• IFRS 18 §121The objective of the disclosures about management-defined performance measures is to help users understand the aspect of financial performance that, in management's view, each measure communicates, and how the measure compares with measures defined by IFRS Accounting Standards.

Original summaries of the paragraphs (reference register), never a quotation of the standard.

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