Results found: 2

Search results

Search:
in the keywords: MPM

Sort By:

Limit search:

Boundaries of management performance measures (MPMs) disclosed in primary financial statements prepared in accordance with new standard planned to supersede IAS 1

100%

Maruszewska E. W., Tuszkiewicz M. A.

Central European Economic Journal

2023

vol. 11

issue 58

1-16

We outline the management performance measures (MPMs)' boundaries based on the upcoming introduction of MPM's definition to International Financial Reporting Standards (IFRS). The literature investigates business performance measures concentrating on managers' needs, while IFRS aims to provide financial information to external users who provide resources to the entity. This indicates a gap between how performance metrics have been investigated so far and how IFRS will adopt them. We used analysis of the exposure draft of the planned standard together with working materials developed in the consultation process. Further, a case study is presented. Results show that the scope of MPM to be introduced to IFRS is limited compared to the broad spectrum of performance measures presented in the literature. We contribute by showing the avenues for future performance measures research using signalling and agency theory and by indicating the limited scope of MPMs and thus bound prospects for using them for a full assessment of the entity‘s performance.

Pasywne metody magnetyczne – wstęp do badań kryminalistycznych

94%

Borkowski K., Ćwik K., Biskup K.

Problemy Kryminalistyki

2016

issue 291

29-33

Artykuł prezentuje pasywne metody magnetyczne stosowane w diagnostyce bezkontaktowej, które mogą znaleźć zastosowanie w badaniach kryminalistycznych, a w szczególności mogą być wykorzystane ramach projektu pt. „Pasywne i aktywne metody magnetyczne jako podstawa nowej metodyki badań związanych z wykrywaniem, zwalczaniem i neutralizacją zagrożeń terrorystycznych oraz przestępczości zorganizowanej” finansowanego przez Narodowe Centrum Badań i Rozwoju i realizowanego przez konsorcjum naukowe, którego liderem jest Centralne Laboratorium Kryminalistyczne Policji.

The article presents passive magnetic methods applied in non-contact diagnostics which can find application in forensic examinations, and in particular can be used within the framework of the project “Passive and active magnetic methods as the basis for a new examination methodology related to detecting, combating and neutralizing terrorist threats and organized crime” financed by the National Centre for Research and Development and implemented by a scientific consortium, led by the Central Forensic Laboratory of the Police.

Refine search results

1 Central European Economic Journal

1 Problemy Kryminalistyki

1 Biskup K.

1 Borkowski K.

1 Maruszewska E. W.

1 Tuszkiewicz M. A.

1 Ćwik K.

1 2024

1 2016

Search results

Boundaries of management performance measures (MPMs) disclosed in primary financial statements prepared in accordance with new standard planned to supersede IAS 1

Pasywne metody magnetyczne – wstęp do badań kryminalistycznych