Over the years, companies have relied on alternative performance measures (APMs) such as “adjusted earnings” or “underlying profit” to provide investors additional financial information beyond IFRS or ...

Reported net income (loss) refers to common shareholders' net income (loss) determined in accordance with IFRS. This document and the 2024 Annual MD&A contain certain amounts that are presented on a ...

Accounting professionals are accustomed to complying with accounting standards. Generally accepted accounting standards set the guidelines for reporting financial transactions in the United States.

NEW YORK & LONDON & MUMBAI, India--(BUSINESS WIRE)--WNS (Holdings) Limited (“WNS” or “the Company”) (NYSE: WNS), a leading provider of global digital-led Business Process Management (BPM) solutions ...

IFRS 18 and Ind AS 118 will standardise profit-and-loss presentation, redefine operating profit, and regulate management-defined performance measures. The change aims to improve transparency, ...

Journal of Accounting Research, Vol. 53, No. 5 (DECEMBER 2015), pp. 915-963 (49 pages) We outline several properties of IFRS that potentially affect the contractibility or the transparency of ...

Financial statements are essentially the report cards for businesses. They tell the story, in numbers, about the financial health of the business. The information found on the financial statements of ...

"In the second quarter, the GF team delivered strong financial results above the midpoints of the Non-IFRS guidance ranges for revenue and gross margin, and earnings per share exceeded the high end of ...