Section 117 - Accounting Standard AASB 18 Presentation and Disclosure in Financial Statements - A management-defined performance measure is a subtotal of income and expenses that (see paragraphs B113–B122):

Section 117 - Accounting Standard AASB 18 Presentation and Disclosure in Financial Statements - A management-defined performance measure is a subtotal of income and expenses that (see paragraphs B113–B122): | Zoe

117 A management-defined performance measure is a subtotal of income and expenses that (see paragraphs B113–B122):
(a) an entity uses in public communications outside financial statements;
(b) an entity uses to communicate to users of financial statements management’s view of an aspect of the financial performance of the entity as a whole; and
(c) is not listed in paragraph 118, or specifically required to be presented or disclosed by Australian Accounting Standards.

117A management-defined performance measure is a subtotal of income and expenses that (see paragraphs B113–B122):

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