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Alternative Performance Measures: A New Zealand user-needs survey

  • IFRS - IASB Image

Sep 25, 2017

In September 2017, the International Accounting Standards Board (IASB) released a survey summary by the External Reporting Board (XRB), which surveyed users of financial reports to find out whether they find Alternative Performance Measures (APMs) useful.

In the survey, 88.5% of respondents found APMs useful or sometimes useful and 68.7% of respondents stated that a company's performance measures should not be limited to GAAP measures.

Further, 56.3% of respondents said that they use both GAAP measures and APMs together as the primary indicators for assessing a company's performance.

Review the survey summary on the IASB's website and the full report on the XRB's website.

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