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Framework for Reporting Performance Measures - AcSB

Date recorded:

At its meeting on September 20-21, 2018, the AcSB continued to consider feedback received on the Draft Framework for Reporting Performance Measures from consultations in Canada and internationally. The Board discussed some proposed revisions to the draft Framework that would result in enhancing the transparency, consistency and quality of performance measures reported by for-profit and not-for-profit entities. Additional feedback from consultations completed in September as well as surveys and responses received by the October 1, 2018, comment deadline will be considered this fall.

The Board plans to issue a revised draft Framework in December 2018 to make this voluntary guidance available for entities when developing and reporting year-end performance measures. Based on feedback received, many stakeholders think that this best-practice guidance can help management, directors, users and others improve their practices or identify items to discuss as part of enhancing the reporting of financial and operational performance measures.

Review the Executive Summary on the AcSB's Web site.

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