1. Compliance
  2. Consultation
  3. Consultation papers
  4. Consultation paper: Disclosing non-GAAP financial information

Consultation paper: Disclosing non-GAAP financial information


First published 6 March 2017


Final date for submissions


5pm Friday 7 April 2017

(this consultation has concluded)


Consultation document

Disclosing non-GAAP financial information

Submission form

Feedback form

E-mail for submission consultation@fma.govt.nz (please use the title of the consultation paper for the subject line)

We are seeking feedback for updated guidance we intend to publish later this year on disclosing non-GAAP financial information.

It is intended to update and replace our 2012 Guidance note: Disclosing non-GAAP financial information.

The updated guidance outlines the FMA's expectations on how to present non-GAAP, including pro-forma financial information going forward.

Submissions closed on Friday 7 April 2017.

If you have questions, please contact us at questions@fma.govt.nz