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Survey on reporting performance measures

  • AcSB (Accounting Standards Board - Canada) Image

20 Jul 2018

In order to help enhance the relevance of financial information, the Canadian standard-setter Accounting Standards Board (AcSB) has developed a framework responding to the needs of stakeholders about the performance measures reported by entities. The draft framework has now been complemented by a survey on reporting performance measures. The AcSB encourages responses from preparers, directors, users, practitioners, regulators, academics and standard-setters.

Although developed in connection with the draft framework, the survey also explores general questions such as the perception of entities' use of financial and non-financial performance measures outside of financial statements and whether those disclosures should be further explained or clarified.

The survey then tries to establish whether applying the type of guidance in the framework would improve the consistency, comparability and transparency of financial and non-financial performance measures reported outside of financial statements.

Please click to access the short survey (eight to twelve questions, depending on user group). The survey is open until 1 October 2018.

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