Research Reports

For-profit

Latest Report

Alternative Performance Measures cover

In view of the growing international and local trend for companies to disclose Alternative Performance Measures (APMs), this survey enables better understanding of how APMs are viewed by users of financial reports in New Zealand and whether they are effective in meeting user needs.

 

Our findings and indications of how APMs and related information can be improved will help us ensure corporate performance reporting remains appropriate, credible and meets user needs.


Date posted

Report title

Report Summary

Full Report

Jul 2017 Alternative Performance Measures (APMs): A New Zealand user-needs survey 

PDF file icon

PDF file icon

May 2016 Typical transactions in incorporated societies that are not registered charities

PDF file icon

PDF file icon

Mar 2016 Information Needs of Users of New Zealand Capital Markets Entity Report

PDF file icon

PDF file icon