Are your key metrics in order? IFRS 18 is almost here.

From 1 January 2027, IFRS 18 replaces IAS 1, changing how listed companies present and communicate their financial performance. Among other things, it introduces a more standardised operating profit subtotal and new disclosure requirements for company-specific performance measures, known as management-defined performance measures (MPMs).

We recommend using the transition as an opportunity to sharpen and strengthen your equity story and to bring greater consistency to your financial communications as a whole.

Worth reviewing this autumn:
– your current EBIT, EBITA and adjusted performance measures
– which measures will qualify as MPMs
– how the change will affect your reports and investor presentations
– that your financial reporting and capital markets communications are aligned ahead of 2027

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