Analysis of Alternative Performance Measures (APMs) survey now available
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.