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 Cover of Research Report "Are financial reports meeting user needs?"

This is the first comprehensive study into the needs of users of Tier 2 for-profit entity financial reports in New Zealand. The findings are consistent with our earlier similar research for Tier 1 for-profit entities operating in New Zealand domestic capital markets.


Both groups of users find financial statements useful and they trust them. However, both groups also want to see financial reports continue to evolve and improve, and where possible to be shorter and simpler.


The research will be used to drive discussion and debate around Tier 2 accounting requirements in New Zealand.

Date posted

Report title

Report Summary

Full Report

Dec 2017

Are financial
reports meeting
user needs?

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

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

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

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