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Financial reporting

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  1. 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...


  2. 1 September 2012

    Disclosing non-GAAP financial information

    120901 Disclosing non GAAP financial information guidance note Update: Financial Markets Conduct Act 3 March 2015 This guidance note Disclosing Non-GAAP financial information was published in September 2012 in relation to issuers and securities governed by the Securities Act 1978 and the Securities Markets Act 1988. The Financial Markets Conduct Act 2013 (the FMC Act) is now effective and contains transitional provisions allowing some offers of securities to continue to be made u...