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 EER Survey Highlights Final 490 KB
pdf EER Survey Insights Final 1 MB
Dec 2017

Are financial reports meeting user needs?
pdf Summary Tier 2 For-profit Research Report 857 KB
pdf Tier 2 For-profit User Needs Research Report 1.6 MB
Jul 2017 Alternative Performance Measures (APMs): A New Zealand user-needs survey 
pdf APM Survey Report Summary 933 KB
pdf APM Survey Full Report 664 KB
May 2016 Typical transactions in incorporated societies that are not registered charities
pdf Research Summary Incorporated Societies 326 KB
pdf Research Report Typical Transactions of Incorporated Societies 1.1 MB
Mar 2016 Information Needs of Users of New Zealand Capital Markets Entity Report
pdf Research Report Summary 163 KB
pdf Research Report Information needs of FP T1 user needs August-2016 1 MB
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