Performance information
Performance information describes an organisation’s results against objectives or measures, using financial or non-financial indicators. Criteria, definitions, data quality and measurement methods matter when such information is reported or assured. It may be relevant to public-sector reporting and sustainability engagements.
Worked example
A public agency reports the percentage of applications processed within ten days and documents the method and source data.
Common mistake
A favourable performance measure is not automatically reliable or evidence that the underlying programme achieved every objective.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AAA (INT) | Supporting | September 2026–June 2027 |