student
LLC "Financial and accounting consultants" (departament audita vysokotehnologichnyh kompaniy, veduschiy ekspert)
employee
In financial reporting, performance indicators under IFRS 18 remain a subject of intense debate. The primary reason is the lack of uniform standards for their calculation and disclosure, which reduces the comparability of reporting between companies and creates risks of distorting the perception of financial results. This paper examines the disclosure of performance indicators in the financial statements of Russia's largest companies. The study concludes that the transition to the new standard requires a significant transformation of the accounting and information infrastructure. Organizations will need to adapt existing accounting policies. These processes can be significant, both in terms of time and money.
financial reporting, IFRS 18, performance indicators, EBITDA
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