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.
22 Jul 2014
This annual financial reporting survey is conducted annual by Deloitte (New Zealand) and this year 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.
13 Jun 2013
Deloitte (New Zealand) undertakes an annual survey of 'underlying profit' disclosures by New Zealand entities. The survey of 2012 annual reports noted little change in the results of the survey compared to prior years. Of the 100 companies surveyed, the survey identified 90 companies providing in total 253 alternative profit measures (2011: 89 companies provided 250 measures).
13 Jun 2013
This annual financial reporting survey is conducted annual by Deloitte (New Zealand) and this year extends to include reporting practice across the entire annual report, incorporating management commentary and corporate governance disclosure practices.
28 Jun 2012
This publication considers the practice of providing alternative measures of financial performance in the 2011 annual reports of 100 New Zealand companies as a follow up to a 2010 survey (Issue 6), as well as an overview of current practice compared against the New Zealand Financial Markets Authority (FMA) draft guidance on this topic.
28 Jun 2012
Provides an overview of financial reporting practices applied in the 2011 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 New Zealand's differential reporting concessions.
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.
04 Jul 2011
This publication considers the practice of providing alternative measures of financial performance in the 2010 annual reports of 100 companies as a follow up to our 2009 survey (Issue 2), as well as an overview of press commentary and regulator activity in the past year on this topic.
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