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Bridge the Gaps - How to improve reporting of Alternative Performance Measures

Journal
KPMG White Paper
Type
monograph
Date Issued
2018
Author(s)
Leibfried, Peter  
;
Linden, Karla  
Abstract
Alternative Performance Measures (APMs) are a relevant aspect in today’s external and internal reporting. Two thirds of Switzerland’s 30 largest companies use them to provide an additional view on sustainable performance and bridge the information gap between investors and management. With regulation looming at the horizon, many listed companies will need to think about their external reporting practices, internal policies and processes to be compliant and transparent. But it’s more than compliance. Trust is at stake.
Language
English
Keywords
Alternative Performance Measures (APMs)
Non-GAAP Reporting
SIX Directive
Financial Communication
Disclosure
HSG Classification
contribution to practical use / society
Publisher
KPMG Switzerland
Publisher place
Zurich
Pages
36
Official URL
http://blog.kpmg.ch/bridge-the-gaps-how-to-improve-reporting-of-apms/
URL
https://www.alexandria.unisg.ch/handle/20.500.14171/101364
Subject(s)

business studies

Division(s)

University of St.Gall...

ACA - Institute of Ac...

Eprints ID
254352
File(s)
Thumbnail Image

open.access

Name

bridge_the_gaps_broschure_final.pdf

Size

3.21 MB

Format

Adobe PDF

Checksum (MD5)

fa7e4b8eeb812ecbe1a7cbffaf49a0f8

Support
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