How to share your Microsoft PowerPoint presentation on a Mac, PC, or web browser

  • It's easy to share a PowerPoint presentation on your Mac or PC app.
  • You can also share a presentation if you use the online version of PowerPoint.
  • Sharing a presentation can help you collaborate with friends or coworkers.
  • Visit Business Insider's Tech Reference library for more stories .

When creating Microsoft PowerPoint presentations for work or school, it's often necessary to collaborate with others on your projects.

Thankfully, it's easy to share a PowerPoint presentation no matter what version you use. The process looks fairly similar on both Mac and PC programs, as well as on the online version that can be accessed from any web browser. The online option is helpful if you don't have the Microsoft Office program downloaded to your desktop.

For all of these options, you can add a collaborator (which operates similarly to sharing Google Slides ) or opt to send your file as a presentation or PDF via email. There are also alternative methods, such as sending via social media.

Here's how to share a presentation.

Check out the products mentioned in this article:

Apple macbook pro (from $1,299.00 at apple), acer chromebook 15 (from $179.99 at walmart), microsoft office (from $149.99 at best buy), samsung chromebook (from $269.00 at amazon), how to share a powerpoint presentation on a pc.

Sharing a presentation on the PC version of PowerPoint should look similar on most computer types. The following steps and accompanying photos detail the process on a Samsung Chromebook.

1. Open the PowerPoint presentation you wish to share on your PC.

2. Click the "Share" symbol in the upper right hand corner of the screen. This should give you the option to share either the full document or just the current slide.

  • If you prefer to add a collaborator instead (similar to Google Slides functions), you will need to click the orange button to save a copy of the file to your OneDrive. 

3. Choose how you'd like to share the document or slide as an attachment. You can choose to send an email via Outlook or as a message via Zoom, for example.

Additionally, when you first launch the program, you can also find a "Share" tab on the left hand side. This will provide you with the same options for sharing a file.

How to share a PowerPoint Presentation on a Mac

1. Open the PowerPoint presentation on your Mac desktop or laptop.

2. Click the "File" tab in the top left corner. 

3. Select "Share" from the dropdown menu. This will grant you the option to either send or copy a link to share, send the file as a presentation or PDF, or manage access to a shared file. Select whichever option you'd like and follow the directions to add contact information.

  • If you wish to manage access and add collaborators, you will have to make sure the file has been uploaded to your OneDrive before proceeding. (If it hasn't, PowerPoint should prompt you to do so at this time.)

4. Sending the file as an email is the most common choice. Selecting this option will automatically open a new draft with the file attached. (Be sure to select "Send PDF" if you'd prefer it to send as a PDF file instead of as a presentation.) Add an address, subject, and body text before sending.

You can also share a presentation by clicking the "Share" button in the upper right hand corner. (This is similar to how it appears on a PC.)

This option is extremely helpful as it provides all of your possible options in a single pop-up. Enter a name or email address (along with an optional message) to send the document. 

You can change the permissions settings at the top before clicking "Send," "Copy Link," or "Mail" to share your work. Click "More Apps" to browse additional options, such as sending via social media or text message. Lastly, you can select "Send a Copy" to send as a traditional attachment.

How to share a PowerPoint presentation on a web browser

You can access PowerPoint online on either a Mac or PC, as long as you have your login information for Microsoft Office. Regardless of what browser you prefer to use, the steps to share a presentation are exactly the same.

1. Log in to your Microsoft Office account on your preferred web browser and open the presentation you wish to share.

2. Click the "Share" button in the upper right hand corner of the screen.

3. This will open a pop-up in the center of the page. Enter a name or email address (along with an optional message) to send the document. You can change the permissions settings at the top before sending the link by clicking the "Send" or "Copy Link" option. (Those who have followed these steps on a Mac will recognize that it looks similar.)

Additionally, when you open the main menu, you can click the "Share" tab on the left hand side. This will allow you to invite others to edit the presentation or embed the presentation for a blog or website. 

If you are looking to embed online, this will open a different pop-up that will generate a code for you. Select the dimensions desired and then paste the text as needed. Click the "Close" or "X" buttons to minimize the window.

share power point presentation

Related coverage from  Tech Reference :

How to embed a youtube video into your microsoft powerpoint presentations using a mac or pc, how to convert a powerpoint to google slides in two different ways, how to convert google slides to a powerpoint presentation in 4 easy steps , how to copy or duplicate a powerpoint slide and put it anywhere in your slideshow, how to download and access microsoft powerpoint on your mac computer.

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Share and collaborate

Share and collaborate in powerpoint.

Share your presentation

On the ribbon, select Share . If your presentation isn't already saved to OneDrive, you'll be prompted to save it there.

In the Send Link dialog box, do the following:

Enter the names or email addresses of the people you want to share with.

Select the drop-down to change permissions, if you want. Allow editing is checked by default. To change permission to view only, uncheck this box and select Apply .

Include a message if you'd like and select Send .

You can also select Get a link to create a link that you can copy into an email.

Share icon and dialog box in PowerPoint

Co-author a presentation

After you share your file, you can work together at the same time.

Under Share , see who is also working in the file.

Colored flags show where each person is editing.

Shows the icon indicating someone else is collaborating on a slide in PowerPoint 2016

Comments in presentations

Select Review >  Comment or @ Mention . Or select New if the Comments pane is open.

In the Comments pane, type your comment in the box, @mention a collaborator if you like, and press Enter.

Select Reply and type your response.

Select See more comments  to go between comments and slides.

Add a comment

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How to share your Microsoft PowerPoint presentation on a Mac, PC, or web browser

How to share your Microsoft PowerPoint presentation on a Mac, PC, or web browser

  • It's easy to share a PowerPoint presentation on your Mac or PC app.
  • You can also share a presentation if you use the online version of PowerPoint.
  • Sharing a presentation can help you collaborate with friends or coworkers.

When creating Microsoft PowerPoint presentations for work or school, it's often necessary to collaborate with others on your projects.

Thankfully, it's easy to share a PowerPoint presentation no matter what version you use. The process looks fairly similar on both Mac and PC programs, as well as on the online version that can be accessed from any web browser. The online option is helpful if you don't have the Microsoft Office program downloaded to your desktop.

For all of these options, you can add a collaborator (which operates similarly to sharing Google Slides ) or opt to send your file as a presentation or PDF via email. There are also alternative methods, such as sending via social media.

share power point presentation

Here's how to share a presentation.

Check out the products mentioned in this article:

Apple macbook pro (from $1,299.00 at apple), acer chromebook 15 (from $179.99 at walmart), microsoft office (from $149.99 at best buy), samsung chromebook (from $269.00 at amazon), how to share a powerpoint presentation on a pc.

Sharing a presentation on the PC version of PowerPoint should look similar on most computer types. The following steps and accompanying photos detail the process on a Samsung Chromebook.

1. Open the PowerPoint presentation you wish to share on your PC.

2. Click the "Share" symbol in the upper right hand corner of the screen. This should give you the option to share either the full document or just the current slide.

  • If you prefer to add a collaborator instead (similar to Google Slides functions), you will need to click the orange button to save a copy of the file to your OneDrive.

How to share your Microsoft PowerPoint presentation on a Mac, PC, or web browser

How to share a PowerPoint Presentation on a Mac

1. Open the PowerPoint presentation on your Mac desktop or laptop.

2. Click the "File" tab in the top left corner.

3. Select "Share" from the dropdown menu. This will grant you the option to either send or copy a link to share, send the file as a presentation or PDF, or manage access to a shared file. Select whichever option you'd like and follow the directions to add contact information.

  • If you wish to manage access and add collaborators, you will have to make sure the file has been uploaded to your OneDrive before proceeding. (If it hasn't, PowerPoint should prompt you to do so at this time.)

4. Sending the file as an email is the most common choice. Selecting this option will automatically open a new draft with the file attached. (Be sure to select "Send PDF" if you'd prefer it to send as a PDF file instead of as a presentation.) Add an address, subject, and body text before sending.

You can also share a presentation by clicking the "Share" button in the upper right hand corner. (This is similar to how it appears on a PC.)

This option is extremely helpful as it provides all of your possible options in a single pop-up. Enter a name or email address (along with an optional message) to send the document.

You can change the permissions settings at the top before clicking "Send," "Copy Link," or "Mail" to share your work. Click "More Apps" to browse additional options, such as sending via social media or text message. Lastly, you can select "Send a Copy" to send as a traditional attachment.

How to share a PowerPoint presentation on a web browser

You can access PowerPoint online on either a Mac or PC, as long as you have your login information for Microsoft Office . Regardless of what browser you prefer to use, the steps to share a presentation are exactly the same.

1. Log in to your Microsoft Office account on your preferred web browser and open the presentation you wish to share.

2. Click the "Share" button in the upper right hand corner of the screen.

3. This will open a pop-up in the center of the page. Enter a name or email address (along with an optional message) to send the document. You can change the permissions settings at the top before sending the link by clicking the "Send" or "Copy Link" option. (Those who have followed these steps on a Mac will recognize that it looks similar.)

Additionally, when you open the main menu, you can click the "Share" tab on the left hand side. This will allow you to invite others to edit the presentation or embed the presentation for a blog or website.

If you are looking to embed online, this will open a different pop-up that will generate a code for you. Select the dimensions desired and then paste the text as needed. Click the "Close" or "X" buttons to minimize the window.

Related coverage from Tech Reference :

How to embed a youtube video into your microsoft powerpoint presentations using a mac or pc, how to convert a powerpoint to google slides in two different ways, how to convert google slides to a powerpoint presentation in 4 easy steps, how to copy or duplicate a powerpoint slide and put it anywhere in your slideshow, how to download and access microsoft powerpoint on your mac computer.

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How to screen share a powerpoint presentation in zoom.

Giving a presentation over Zoom? No biggie. You can easily present your slideshow by using the screen share feature. Here's how.

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Grant access to share screens in zoom, screen share a powerpoint presentation in zoom.

No matter where you work, meetings all have one thing in common: PowerPoint presentations. If you use Zoom, you can easily present your slideshow to the participants by sharing your screen . Here's how it's done.

If you're the host of the Zoom meeting , you'll be able to share your screen without issue. However, if you're joining a meeting that you aren't the host of, you may need to request permission from the host to be able to share your screen.

As a general rule, we recommend that hosts disable the screen-share feature for participants by default for security reasons . If you aren't the host of the meeting, be sure to reach out to the host in advance to request permission to share your screen during the Zoom call. Hosts can always enable the feature during the call, but it's always good to be a step ahead.

If you're the host of the meeting and someone is requesting permission to share their screen during the meeting, click the up arrow next to "Share Screen" at the bottom of the window.

In the menu that appears, click "Advanced Sharing Options."

The "Advanced Sharing Options" window will appear. In the "Who Can Share" section, click the bubble next to "All Participants."

All participants in the meeting can now share their screen.

To screen share your PowerPoint presentation, go ahead and open the PowerPoint presentation that you would like to present. However, before you put the presentation in Slide Show view, you'll want to share your screen. At the bottom of the Zoom meeting window, click "Share Screen."

If you're using a single monitor, you will immediately start sharing your screen. If you're using dual monitors , you'll need to click the screen that your presentation will be shared on. In our case, that will be "Screen 2."

To begin sharing that screen, click "Share" at the bottom-right corner of the screen select window.

You're now sharing your screen. Now, in Microsoft PowerPoint, select the "Slide Show View" icon in the bottom-right corner of the application.

From here, deliver your presentation as though you were standing in front of a live audience.

If you are giving a big presentation through Zoom, you're not going to just jump straight into it. You may need to speak to the audience a bit before sharing your screen. If so, here are a few tips on how to look better on your Zoom call .

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A simple guide to slideshows

Learn what slideshows are, how they’re used, common features, and how to choose a slideshow maker. Get started creating your own slideshows today with Microsoft PowerPoint.

What is a slideshow?

What are slideshows used for.

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Meetings and presentations

Slideshows are most frequently used to create professional presentations for business meetings, conferences, and educational purposes. A  slideshow program  allows people to organize content, include visuals, and enhance the overall impact of their message.

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Visual storytelling

Because slideshows sequentially display engaging visuals, text, and other multimedia, they’re a strong way to tell a cohesive and compelling narrative from start to finish.

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Content creation

Slideshows give content creators a versatile and efficient way to organize information, increase visual appeal, and communicate effectively across different contexts.

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Photo and video sharing

Slideshow makers are popular for creating photo and video presentations, especially for events like weddings, birthdays, and vacations. People can add transitions, music, and captions to fully bring the photo-sharing experience to life.

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Training and tutorials

Slideshows help break down complex information into digestible chunks with the support of visuals and text, making them ideal for instructional materials, tutorials, and training modules.

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Collaborative projects

In collaborative settings, teams use slideshow makers to create joint presentations or reports. The best slideshow makers enable multiple contributors to add their content simultaneously, which helps ensure a cohesive and unified presentation.

What are the features of a slideshow creator?

Slideshow creators vary in what they offer but ideally include:

A library of templates, themes, and images.

If you’re not a designer, this feature is huge. Simply browse the options available in your slideshow maker library to create a polished, professionally designed presentation in a flash. Be sure to confirm that access to the library is free and the images are approved for unrestricted usage.

Audio and video compatibility.

Keeping your audience engaged is key to any successful slideshow presentation. To mix things up, being able to add a multimedia element—like a song or a video clip—will help people stay focused and interested.

Presentation tools.

Handy presenter tools go a long way toward making your slideshow experience seamless. For example, straightforward slide navigation, slideshow keyboard shortcuts, pen and highlighter markup, and adjustable resolution settings.

AI assistance.

With AI revolutionizing content creation, using a slideshow maker that has AI capabilities will enhance efficiency and innovation. Depending on the slideshow app you have, creating an entire slideshow could be as easy as a quick prompt, like “Make a presentation about the benefits of sustainable fashion that has 15 slides.” 

Animations.

Like audio and video, animations give your audience a bit of sensory surprise that can capture their attention. 

Slide transitions.

Add some pizzazz to how you change slides with visual effects like fading, wiping, and zooming. 

Screen recording.

Being able to record your screen in a slideshow maker is helpful when giving an instructional talk, software demonstration, and other types of presentations that require visual aids.

A place to put speaker notes.

Having somewhere to jot a few notes down will help remind you of everything you want to cover as you present.

Different viewing options.

Looking at different views—for example, a presenter view, an audience view, and a high-level view of slide order—is useful when organizing your slideshow’s structure and understanding and preparing for what you’ll see versus what your audience will see.

How do I choose the right slideshow maker?

When choosing a slideshow maker, keep the following questions in mind to make sure you get the most for your money:

Is it scalable with your business?

As your organization grows and changes, it’s important to have flexible technology that adapts to new needs. Having certain features—such as cloud-based collaboration, compatibility with other work apps, and a mobile app—will help ensure that no matter how your business changes, the slideshow maker is up to the task. This also applies to pricing plans. Consider choosing a slideshow app that has a subscription plan (so the software is always up to date), volume-based pricing, or enterprise-level pricing.

Does it have a variety of visual elements?

It’s pretty much a given that a slideshow maker will allow you to add images, but think outside the JPEG box—what other visual elements are available to you? Features like preset themes, free templates, SmartArt, a built-in clip art library, shape tools, background styles, 3D models, and charts and graphs provide diverse ways to switch up how a slideshow looks without relying solely on adding your own images.

Is it easy to use?

You could have the most feature-rich slideshow maker on the market, but if it isn’t easy to use, you probably won’t use it. Or you will, but you’ll be frustrated, waste valuable time, and have difficulty convincing people you work with to use it. As you research slideshow makers, look for videos that show the apps’ interfaces in action to help you decide if they’re intuitive and will have a shorter learning curve.

Does it have collaboration and sharing options?

Because making a slideshow is often a collaborative effort, it’s worthwhile to find a slideshow creator that was designed with this in mind. Pick one that offers editing controls and commenting, as well as the ability to work on a slideshow at the same time as someone else. Having a cloud-based slideshow maker will be key here. You’ll not only save yourself time but also keep things simple by not having multiple versions of the same slideshow.

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Frequently asked questions

How do i make a good slideshow.

Making a good slideshow in PowerPoint is easy:

Plan what you’d like to include in your slideshow.

Launch your slideshow creator.

Choose the theme you’d like.

Import media.

Add text, music, and transitions.

Record, save, and share your slideshow.

Learn more about how to make a slideshow .

How do I add music to a slideshow?

To add music to a slideshow, first make sure that you’re using a slideshow maker with music compatibility. In PowerPoint, follow these steps:

Open your PowerPoint presentation and select the slide where you want to add music.

Click on the Insert tab in the ribbon menu.

Click on the Audio button and select Audio on My PC.

Browse to the folder on your computer where the audio file is located and select it.

Click on the Insert button.

How do I record a slideshow?

The steps for recording a slideshow in PowerPoint will vary depending on the version that you own. Get help with slideshow recording based on your version. 

What types of files can I add to a slideshow?

File compatibility in PowerPoint includes the use of JPEGs, PNGs, TIFFs, GIFs, PDFs, MP3s, WAVs, MIDIs, MPEG-4 Videos, and Windows Media Videos.  

How do I share my slideshow?

To share your PowerPoint slideshow, follow these steps:

Open your presentation and click Share at the top right of your screen.

If your presentation isn't already stored on OneDrive, select where to save your presentation to the cloud.

Choose a permission level, like Anyone with a link , or maybe just people in your company. You can also control if people can edit or just view the doc. 

Select Apply.

Enter names and a message.

Select Send.

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How to share unedited version of powerpoint with ms forms to students

I am trying to share a read only version of a powerpoint to students as I don't want them saving the slides or making changes to it. At the end of the course there is a quiz that I have inserted from MS Forms. When I try and share the powerpoint on onedrive if I share it as a read only and no download option, it also makes the Forms a read only. Is there a way to share the presentation on one drive and avoid it being downloaded and allow the quiz to be completed?

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Dear Kawthar.h

If your Forms link is inserted into a file that you don't have edit permissions for, you can't open it directly. I noticed that you want to share files with students, and I want to confirm if you are using Teams, and if so, you can know that sharing the Forms link in Teams, and doing so will also collect responses.

If you encounter any problems during this process, please feel free to contact me

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PowerPoint parties are still bringing friends together, one hyper-specific subject at a time

For McCall Mirabella’s 21st birthday party last month, she asked guests to bring only one gift: A PowerPoint presentation.

Mirabella, a TikTok and YouTube personality with over 1.3 million followers across both platforms, assembled her closest friends and asked them to present a slideshow on anything they could think of. The only criteria was “the sillier, the better.”

Her guests delivered. One attendee ranked the attractiveness of 10 animated characters while another humorously explored the disparate stages of being high. Mirabella herself presented her predictions for how long her friends would survive in the Hunger Games (and how they’d meet their violent ends , seemingly a popular template for a PowerPoint party).

Such are the delights of PowerPoint presentation nights, which boomed in popularity during the peak of the Covid-19 pandemic but are still charming partygoers (this, in spite of its regular use in corporate offices the world over). Through a silly slideshow, groups of friends get to know each other’s niche interests, secret pastimes and frequently hilarious takes on their friends’ quirks and strengths.

Seeing the people she loves get worked up over assigning each other Taylor Swift songs that match their personalities or fictional crimes that would land them in prison is a joy specific to slideshow-centric parties, Mirabella said.

“They’re so unserious,” she said of PowerPoint nights she’s attended and hosted. “Most of the time, people are left crying from laughing so hard, or bent over wheezing.”

PowerPoint parties got popular during the pandemic, but they’ve delighted friends for years

PowerPoint nights involve little more than an HDMI-compatible TV, a slideshow and a willingness to razz your friends or reveal your hidden passions. The software itself is nearly 40 years old , and it’s since become a staple in many offices and classrooms, but the ingenious PowerPoint party turns the familiar tech into a medium for comedy and comradery.

The concept of the PowerPoint party was formalized in 2012, when three students at the University of Waterloo in Ontario, Canada, hosted a “Drink, Talk & Learn” event. Guests of these early parties had to show up with a presentation on the arcane subject of their choice, like the moral alignment of Sonic the Hedgehog character Shadow, per Buzzfeed News .

The theme steadily grew more popular and by 2018, more PowerPoint enthusiasts in the US had caught on. Soon, everyone from software engineers in Seattle to students in Boston were presenting slides on hyper-specific subjects to a small crowd, often with a drink in hand.

In the Harvard Crimson’s account of one local PowerPoint party, a student presented his argument for why King Claudius is the true hero of Shakespeare’s “Hamlet,” a divisive take if there ever was one. The presenter told the school paper that his zeal for the topic had been relegated to “a rant to my friends up until now. Finally, I can present it to strangers.”

When Covid-19 arrived in 2020 and millions of Americans isolated in their homes, virtual PowerPoint parties became a safe, distanced way for friends to update each other on their lives and provide much-needed levity. Groups separated by the pandemic shared their screens on Zoom or even rallied their housemates to turn an ordinary night in isolation into an opportunity for a private TedTalk.

Tantalizing snippets from these presentations landed on TikTok (users rarely spill the juicy contents of the slideshows beyond their uproarious titles),  inspiring other users to host their own get-togethers. The subjects are typically zany, lighthearted takes on the idiosyncrasies of a group of friends — like how they’d each fare during a zombie apocalypse — and minor passions or dubious theories like the “real” (read: fictional) reason the dinosaurs died .

Since the party format took off in 2020 (and has since amassed over 40 million views on TikTok under related hashtags ), TikTok users have tested crafty new variations of the typical slideshow gathering and polled users on different platforms, like Reddit , for unique suggestions for presentations. Take the host who ambushed their guests by forcing them to present someone else’s PowerPoint on a subject they knew nothing about, like the hapless friend who bluffed their way through a presentation on how to pick stocks. A group in Philadelphia creates slideshows for their single friends to catch fellow singles’ attention. One creative TikTok-er even came out to their family in a PowerPoint on Christmas.

Though Microsoft PowerPoint software isn’t a requirement for these presentations — competing services like Prezi, Canva and Google Slides are also popular — Microsoft issued its own advice for hosting a premier PowerPoint party. Among its suggestions: Take advantage of those wacky transitions so photos can boomerang across the screen and titles can disappear with a click.

Since her cousins introduced her to PowerPoint parties during a sleepover eight months ago, Mirabella’s presentations have only improved in quality and theatricality. Her recent Hunger Games-themed slideshow included multimedia elements like Taylor Swift entering the fictional arena for a brief halftime performance to break up the bloodshed. Her friends voted it the best presentation of the night.

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In Philadelphia, a woman shared a presentation about her single friend in hopes of introducing him to a potential partner. - Charles Fox/The Philadelphia Inquirer/Zuma

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  • How companies communicate financial performance is changing

IFRS 18 aims to deliver more consistent, comparable and transparent information

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A more structured income statement

MPMs – Disclosed and subject to audit

Greater disaggregation of information

  • Next steps – Read our high-level guide

The way companies communicate their financial performance is set to change.  

Responding to investor calls for more relevant information, IFRS 18 Presentation and Disclosure in Financial Statements 1 will enable companies to tell their story better through their financial statements. Investors will also benefit from greater consistency of presentation in the income and cash flow statements, and more disaggregated information.  

So what does this mean for companies’ financial reporting? Essentially, companies’ net profit will not change. What will change is how they present their results on the face of the income statement and disclose information in the notes to the financial statements. This includes disclosure of certain ‘non-GAAP’ measures – management performance measures (MPMs) – which will now form part of the audited financial statements.  

IFRS 18 marks a step towards more connected reporting. Financial statements that include relevant and consistent information will afford users better information on companies’ financial performance. 

IFRS 18 brings three categories of income and expenses, two income statement subtotals and one single note on management performance measures. These, combined with enhanced disaggregation guidance, set the stage for better and more consistent information for users – and will affect all companies.

Gabriela Kegalj KPMG global IFRS presentation leader

Under current IFRS ® Accounting Standards, companies use different formats to present their results, making it difficult for investors to compare financial performance across companies. 

IFRS 18 promotes a more structured income statement, as set out below. In particular, it introduces a newly defined ‘operating profit’ subtotal and a requirement for all income and expenses to be allocated between three new distinct categories based on a company’s main business activities.

diagram

All companies are required to report the newly defined ‘operating profit’ subtotal – an important measure for investors’ understanding of a company’s operating results – i.e. investing and financing activities are specifically excluded. This means that the results of equity-accounted investees are no longer part of operating profit and are presented in the ‘investing’ category. 

IFRS 18 also requires companies to analyse their operating expenses directly on the face of the income statement – either by nature, by function or using a mixed presentation. Under the new standard, this presentation provides a ‘useful structured summary’ of those expenses. If any items are presented by function on the face of the income statement (e.g. cost of sales), then a company provides more detailed disclosures about their nature.    

Companies often use ‘non-GAAP’ information to explain their financial performance because it allows them to tell their own story and provides investors with useful insight into a company’s performance.  

IFRS 18 now requires some of these ‘non-GAAP’ measures to be reported in the financial statements. It introduces a narrow definition for MPMs 2 , requiring them to be: 

  • a subtotal of income and expenses; 
  • used in public communications outside the financial statements; and 
  • reflective of management’s view of financial performance. 

For each MPM presented, companies will need to explain in a single note to the financial statements why the measure provides useful information, how it is calculated and reconcile it to an amount determined under IFRS Accounting Standards.

To provide investors with better insight into financial performance, the new standard includes enhanced guidance on how companies group information in the financial statements. This includes guidance on whether information is included in the primary financial statements or is further disaggregated in the notes. 

Companies are discouraged from labelling items as ‘other’ and will now be required to disclose more information if they continue to do so. 

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Presentation and disclosure in the financial statements

Read our publication

Now is the time to get ready to report under the new standard, which is effective from 1 January 2027 and applies retrospectively. It is available for early adoption. 

  • Assess the impacts on your financial statements. 
  • Communicate the impacts with investors.  
  • Consider how the new requirements impact financial reporting systems and processes. 
  • Monitor any changes in the local reporting landscape.  

Our high-level guide will help you understand the new accounting standard and assess the impacts for your company. And look out for our First Impressions publication, which will provide more information on the new standard, including our detailed insight and illustrative examples. 

1 IFRS 18 replaces IAS 1 Presentation of Financial Statements .

2  IFRS 18 defines management performance measures (MPMs); these measures are currently commonly known as non-GAAP measures, alternative performance measures (APMs) or key performance indicators (KPIs).

© 2024 KPMG IFRG Limited, a UK company, limited by guarantee. All rights reserved.

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