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IFRS 18 in Practice: Performance Measures and Business Activity Classification Explained
Building on our first IFRS 18 briefing, this practitioner-led session dives into two critical implementation areas: Management-Defined Performance Measures (MPMs) and Specified Main Business Activities (SMBAs). Learn how performance measures should be defined and disclosed under the new standard, and how business activity classification affects reporting decisions.
Key Learnings
- Identifying specified main business activities under IFRS 18
- Classifying income and expenses across operating, investing and financing categories
- Understanding Management-Defined Performance Measures
- Assessing the impact on financial statements, disclosures and ERP systems
- Practical implementation considerations and common reporting challenges
