APM: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Create the page. Source: http://www.esma.europa.eu/system/files/esma-2014-175_cp_on_the_draft_guidelines_on_apms.pdf) |
imported>Doug Williamson (Mend link.) |
||
(10 intermediate revisions by the same user not shown) | |||
Line 1: | Line 1: | ||
Alternative Performance Measure. | 1. ''Financial reporting''. | ||
Abbreviation for Alternative Performance Measure. | |||
A measure of financial or operational performance which is not defined under a financial reporting standard or by law. | A measure of financial or operational performance which is not defined under a financial reporting standard or by law. | ||
For example, EBITDA or sales per square metre. | For example, EBITDA or sales per square metre. | ||
Alternative performance measures are also known as ''non-GAAP measures''. | |||
2. ''Professional skills - project management.'' | |||
Association for Project Management. | |||
== See also == | == See also == | ||
* [[Association for Project Management]] | |||
* [[EBITDA]] | * [[EBITDA]] | ||
* [[European Securities and Markets Authority]] (ESMA) | |||
* [[Exceptional item]] | |||
* [[Financial reporting]] | |||
* [[Financial Reporting Council]] | |||
* [[International Financial Reporting Standards]] (IFRS) | |||
* [[Non-GAAP measures]] | |||
* [[Performance]] | |||
[[Category:Planning_and_projects]] | |||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category:The_business_context]] |
Latest revision as of 16:12, 19 February 2023
1. Financial reporting.
Abbreviation for Alternative Performance Measure.
A measure of financial or operational performance which is not defined under a financial reporting standard or by law.
For example, EBITDA or sales per square metre.
Alternative performance measures are also known as non-GAAP measures.
2. Professional skills - project management.
Association for Project Management.