Financial reporting survey — Issue 5 — Surveying financial statements in annual reports – 2010
Published on:
04 Jul 2011
This publication provides an overview of financial reporting practices applied in the 2010 annual reports of a sample of 100 companies complying with New Zealand equivalents to International Financial Reporting Standards (NZ IFRS and IFRS). Consideration is also given to a smaller sample of 30 entities taking advantage of differential reporting concessions.