Preparing Future-Ready Professionals

Developing and Reporting Supplementary Financial Measures—Definition, Principles, and Disclosure

International Good Practice Guidance

PAIB Committee
Sep 22, 2014 | Guidance & Support Tools
English

All available Translations: Spanish-Latin America

In Progress Translations: Spanish

Don't see your language? Request permission to translate

The IFAC Professional Accountants in Business (PAIB) Committee has released International Good Practice Guidance, Developing and Reporting Supplementary Financial Measures, to provide recommendations for the use of supplementary financial measures as part of high-quality financial reporting in organizations. Since supplementary financial measures fall outside the remit of GAAP, they may lack transparency, comparability, and consistency—essential qualities for investors and other stakeholders wanting to assess financial performance. To address this challenge, the guidance establishes a set of principles that allows professional accountants to develop and report useful measures in accordance with the qualitative characteristics of financial information.

 
International Good Practice Guidance

DOWNLOAD PDF (603K)

International Good Practice Guidance

DOWNLOAD PDF (531K)

 
 

Copyright © 2020 The International Federation of Accountants (IFAC). All rights reserved.

 

Related Resources

 

Looking for the standard-setting boards?

View Boards Site

Translations & Permissions

Looking to reproduce the standards for your members? Want to include IFAC's publications in your training materials or university course? Learn how we can help.

IP permissions and policies

Primary tabs

Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC.

Our reproduction and translation policies, as well as our online permission request and inquiry system, are accessible on the Permissions Information web page.

For additional information, please read our website Terms of Use. ALL RIGHTS RESERVED.