Management-defined performance measures in financial statements

Management-defined performance measures are fundamentally new indicators for many organizations, information about which must be disclosed in the financial statements in accordance with the recently approved IFRS 18 “Presentation and Disclosure in Financial Statements”. Due to the significant novelty of the above indicators, it is advisable to analyze them in more detail. This analysis is carried out in this article. In carrying out the research, such methods as analysis and synthesis, grouping method, comparison, analogy method, logical approach, systems approach were used. The results presented in this article will be useful to a wide range of readers interested in various problems of modern accounting and reporting, including improving the quality of reporting information. The provisions substantiated in this work can be applied in the educational process of higher educational institutions, as well as in the practical work of accounting departments of modern organizations.