Management's New Communication Language in Financial Reports under IFRS 18: Management Defined Performance Measures

Özet

The aim of the study is to explain the performance criteria defined by the management in the draft text of “Turkish Financial Reporting Standard Presentation and Disclosure in Financial Statements (TFRS 18)”, which was opened to public opinion by the Public Oversight Accounting and Auditing Standards Authority (KGK) on October 21, 2024, and to evaluate the current situation. The criteria that enable the management to share more transparent, explanatory and reliable information with financial statement users are included in this standard for the first time. These criteria are subtotals of…

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