Continuing the IFRS 18 Journey: Understanding MPMs and Business Activity Classifications
About the Session
Following our first successful IFRS 18 briefing on the transformation of financial statement presentation, this session continues the IFRS 18 readiness journey by exploring two key implementation areas: Management-Defined Performance Measures (MPMs) and Specified Main Business Activities (SMBAs).
As organisations move beyond understanding the structural changes introduced by IFRS 18, attention now shifts towards how performance measures are defined, disclosed, and aligned with the new reporting requirements, as well as how an entity's business activities influence classification decisions.
This one-hour practitioner-led session will provide practical insights into the judgement areas organisations need to consider as they prepare for IFRS 18 implementation.
Why Attend
You will gain practical insights into key IFRS 18 considerations, including:
→ Understanding what qualifies as a Management-Defined Performance Measure (MPM)
→ Identifying which Management-Defined Performance Measures (MPMs) require disclosure and reconciliation
→ Understanding governance implications around performance measures communicated externally
→ Exploring how Specified Main Business Activities influence income statement classification
→ Understanding how business models such as banking, real estate, and other industries may impact presentation decisions
→ Preparing for the data, reporting, and implementation considerations required before transition
About the Speaker
Sriram Gopalakrishnan
IFRS Advisory Leader and Partner, Assurance — RSM in Kuwait
Subject matter expert on IFRS, ISA and related technical areas, with 30 years of experience across Andersen, Deloitte and RSM. His engagements include IFRS audits, IFRS implementation, internal audits and internal control reviews across multinational banks, IT giants and global in-house centers. A frequent corporate trainer to banks, universities and other clients. Past Chairperson, Kuwait Chapter of the Institute of Chartered Accountants of India.
FCA • CPA • CIA • CISA • CIDA
Connect on LinkedIn: sriramaca
Save Your Seat
IFRS 18 readiness is moving from awareness to implementation. Join us for the next session in our IFRS 18 series to understand how Management-Defined Performance Measures (MPMs) and Specified Main Business Activities (SMBAs) will shape reporting decisions under the new standard.
Gain practical perspectives from an IFRS practitioner and understand the considerations your organisation should begin evaluating ahead of transition.
REGISTER NOW
Download our IFRS 18 Implementation Services guide ahead of the session — https://bit.ly/3RwGiiU