Analysis of Alternative Performance Measures (APMs) survey now available

APM Survey Summary cover

A New Zealand user-needs survey 

In view of the growing international and local trend for companies to disclose APMs, the XRB undertook this survey to better understand how APMs are viewed by users in New Zealand and whether they are effective in meeting their needs.

The survey, from a users’ perspective, is consistent with the XRB’s user-needs research strategy.

The findings and indications of how APM and related information can be improved will help the XRB to ensure the reporting of corporate performance measures remain appropriate, credible and meet user needs.

> Access the survey summary and the full survey report