Accounting alert 2011/06 — Disclosing non-IFRS financial information
This Accounting Alert from Deloitte (Australia) Discusses Regulatory Guide 230 (RG 230) issued by Australian Securities & Investment Commission (ASIC). RG 230 provides guidance, including examples, on the use of non-IFRS financial information in financial reports, transaction documents (such as PDSs, prospectuses, bidder statements, scheme of arrangement documents and notice of meetings) and other documents (such as the directors’ report, market announcements, presentations to investors, and briefings to analysts).
This Accounting Alert is available in web-based format on the Deloitte (Australia) website.