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Financial reporting survey — Issue 9 — Perspectives on annual reporting - Surveying annual reports – 2012

Published on: 13 Jun 2013

Survey details

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

The 2012 survey extends to include reporting practice across the entire annual report, incorporating management commentary and corporate governance disclosure practices.

The focus is on the annual reports of a sample of 100 companies complying with New Zealand International Financial Reporting Standards (NZ IFRS) and International Financial Reporting Standards (IFRS), with a separate sample of 30 companies taking advantage of differential reporting concessions. The sampling methodology is outlined in the Appendix to the publication.

The objective of the survey is to build an understanding of how entities apply the reporting requirements in practice, and we will continue to follow these companies to see how reporting changes over time due to the changing influences of rules, recommendations, regulators and industry practice.

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