Özet:

Performance reporting is a process in which businesses demonstrate their activities to their stakeholders. One of the most commonly used methods of performance reporting in recent years is the measures created outside of the current financial reporting framework (Generally Accepted Accounting Principles-GAAP, International Financial Reporting Standards-IFRS, etc.). About these measures, the International Accounting Standards Board (IASB) has also drafted Management Performance Measures (MPM). The draft, with its advantages and disadvantages, constitutes one of the hot topics of discussion. In this study, the comment letters of 11 international institutions (American Accounting Association, European Financial Reporting Advisory Group, European Securities and Markets Authority and others), the Big Four accounting firms and the Public Oversight Authority about MPM were examined within the framework of qualitative method and content analysis. According to the results of the study, the MPM draft is supported by most institutions and it is stated that it will benefit financial statement users. However, there are some concerns regarding the MPM draft. Issues such as the expression of public communications, restricting the reach of the MPM only to subtotals of income and expenses in the statement of profit or loss and other comprehensive income, audit and reconciliation are the most criticized points of the draft.

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