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Financial reporting survey — Issue 11 — Stability in annual reporting – Surveying annual reports 2013

Published on: 22 Jul 2014

Survey details

The Deloitte (New Zealand) Financial Reporting Survey Series has been following the financial reporting practices of New Zealand companies since 2009.

The 2013 survey provides an overview of disclosures made in the 2013 annual reports of a sample of 100 listed and other large companies with publicly available information. As 2013 was a year of stability with few changes in annual reporting requirements, attention has been focused on those areas where change was expected – non-GAAP financial information and diversity disclosures.

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