Independent and Executives Club: Accounts disclosures – Alternative Performance Measures & Judgements and Estimates
4th June 2024, haysmacintyre offices


The FRC’s thematic review for 2022/2023 ranked judgement and estimates as the second most important issue arising from their review of corporate reports. Equally, the way in which companies report their results to the market, often using alternative performance measures, is something that has been an area of interest for a number of cycles. In this session, we will look at the importance of disclosures in the financial statements when it comes to these two key areas.

  •  June 4, 2024
     8:15 am - 9:30 am

This breakfast briefing will cover the key things that boards should be aware of when approving the disclosures in the body of the financial statements. Areas of discussion will include:

  • Appropriate levels of disclosures for judgements and estimates
  • Consistency of disclosure throughout the financial statements
  • Importance of consistency in Alternative Performance measures
  • Appropriate disclosures of Alternative Performance measures
  • Considering going concern disclosures where significant judgements exists
  • The importance of reassessing judgements on an annual basis

Registration is free – join us to discuss these topics, followed by Q&A and the chance to raise any other issues you may have. You will also be able to meet other club members for networking opportunities. As the event will also be streamed online to allow for flexibility in attendance, please let us know whether you will be joining us in person or online when registering.

08:15-08:30: Registration
08:30-09:30: Presentation and Q&A


Venue Phone: 020 7969 5500

Venue Website:

haysmacintyre, 10 Queen St Place, London, EC4R 1AG, United Kingdom

Details Price Qty
Free Ticketshow details + £0.00 GBP  

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