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Trending topics
Financial Management Services
IFRS 18 Fact Sheet : Management-defined performance measures (MPMs)
From annual periods beginning on or after 1 January 2027, IFRS 18 brings the ‘adjusted’ numbers companies quote outside their financial statements into the audited notes. If a measure is an MPM, it must be described, explained and reconciled in a single note - including the tax and non-controlling interest effect of every adjustment.
Ackson Mapfundematsva
Oct 21, 2026
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Financial Management Services
Leveraging IFRS 19 for Subsidiary Efficiency
For years, subsidiaries of multinational and regional groups have prepared statutory financial statements under full IFRS Accounting Standards, complete with disclosure volumes designed for listed entities, when the primary users are a parent company, a handful of lenders and a regulator.
Sep 7, 2026
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Financial Management Services
INPAS: The Non-Profit Sector Finally Gets Its Own Standard
International financial reporting has long served two constituencies: IFRS Accounting Standards for capital markets, and IPSAS for governments and public bodies.
Jul 9, 2026
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Financial Management Services
IFRS 18: The Clock Is Ticking - Most Organisations Are Already Behind
The biggest change to income statement presentation in decades takes effect for periods beginning on or after 1 January 2027.
Ackson Mapfundematsva
Jun 5, 2026
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