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The External Reporting Board (XRB) has  published its survey findings Alternative Performance Measures: A New Zealand user-needs survey.

In view of the growing international and local trend for companies to disclose APMs, the XRB undertook this survey to better understand how APMs are viewed by users in New Zealand and whether they are effective in meeting their needs.

The survey, from a users’ perspective, is consistent with the XRB’s user-needs research strategy.

The findings and indications of how APM and related information can be improved will help the XRB to ensure the reporting of corporate performance measures remain appropriate, credible and meet user needs.



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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