Research Reports

EER Survey Highlights & Insights

Presents key insights to interested parties on the current state of Extended External Reporting (EER) from the perspective of Preparers and Users of this information. 

The 2017 surveys asked respondents about the challenges and opportunities for them as either Preparers or Users of EER.

Our findings highlight the challenges that lie ahead in balancing User needs with Preparer concerns.

There is further information on the survey responses on the McGuinness Institute's website. 

EER Survey Highlights & Insights


Date posted

Report title

Report Summary

Full Report

Mar 2018 2017 Extended External Reporting Surveys PDF file icon PDF file icon
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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