Which of the following is generally not a significant concern about the use of alternative performance measures (APMs) in corporate reporting? 

Select one: 

APMs such as like-for-like sales may not be comparable between entities 

APMs are sometimes given greater prominence than IFRS reported measures 

APMs often emphasise the impact of non-recurring charges (versus non-recurring incomes) 

APMs are often reconciled to the most closely related IFRS measures