The International Accounting Standards Board has introduced a new standard to give investors more readily comparable information about companies' operating profits in one of the biggest changes to ...

Over the years, companies have relied on alternative performance measures (APMs) such as “adjusted earnings” or “underlying profit” to provide investors additional financial information beyond IFRS or ...

Originally published Jan 31, 2021. Updated with new information. Over the past four decades, OpenGov has worked with dozens of municipal governments across the United States, often focusing on setting ...

The second discipline is using measurement to reinforce accountability. Metrics should not exist only in dashboards or annual ...