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Financial reporting survey — Issue 12 — Underlying profit 2013

Published on: 22 Jul 2014


Deloitte (New Zealand) undertakes an annual survey of 'underlying profit' disclosures by New Zealand entities.  The 2013 survey considers the practice of providing alternative measures of profit in the 2013 annual reports of 100 listed and other large companies.

This year’s survey focuses on how companies implemented the Guidance Note issued by the Financial Markets Authority (FMA) in the first annual reports after the FMA’s guidance note became applicable..


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