Alternative performance measures need to stay in their proper place

Multiple-choice questions: In order to be awarded CPD units you must answer the following five random questions correctly. If you fail the test, please re-read the article before attempting the questions again

  1. Which of the following is not commonly included as an exceptional item?

  2. Which of these is a concern over the prominence of APMs?

  3. Why did the SEC fine ADT?

  4. Which of the following statements are items proposed by the IASB? Statement 1: APMs should be reconciled to statutory figures, or Statement 2: APMs should be in the notes to the accounts, not more prominent than statutory figures

  5. Which of these is not an argument for using APMs?