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Financial reporting

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    13 July 2017

    Disclosing non-GAAP financial information

    This updated guidance note replaces our 2012 guidance note to reflect FMC Act requirements and our findings after reviewing non-GAAP financial information since 2012.

    1 December 2014

    Quality financial reporting: how to improve financial statements

    In September 2014 the FMA hosted a half-day discussion forum in Auckland titled ‘Beyond International Financial Reporting Standards (IFRS): Quality Financial Reporting’. The forum aimed to facilitate a clearer understanding of disclosure challenges within the New Zealand environment. Discussions also included ways to improve financial statements so they are a clear and effective reporting and communications tool. Following this event we produced a summary of the main themes raised at the f...