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This chapter investigates ongoing efforts to standardize non-GAAP disclosure practices in capital markets. It reviews the conceptual and institutional debates surrounding the benefits and risks of standardizing alternative performance metrics. Particular attention is given to the FASB’s Financial Performance Reporting project and recent updates in IFRS, especially the Primary Financial Statements project and IFRS 18. This new standard introduces formal definitions for Income Statement subtotals and Management Performance Measures (MPMs). The chapter discusses whether such standardization efforts can improve comparability, reduce opportunism, and enhance investor understanding.

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Standardization of Non-GAAP Disclosure

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  • 发表日期：

    2025年

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  • Edoardo Nesi

摘要

This chapter investigates ongoing efforts to standardize non-GAAP disclosure practices in capital markets. It reviews the conceptual and institutional debates surrounding the benefits and risks of standardizing alternative performance metrics. Particular attention is given to the FASB’s Financial Performance Reporting project and recent updates in IFRS, especially the Primary Financial Statements project and IFRS 18. This new standard introduces formal definitions for Income Statement subtotals and Management Performance Measures (MPMs). The chapter discusses whether such standardization efforts can improve comparability, reduce opportunism, and enhance investor understanding.