Research Reports

EER Survey Highlights & Insights

Presents key insights to interested parties on the current state of Extended External Reporting (EER) from the perspective of Preparers and Users of this information. 

The 2017 surveys asked respondents about the challenges and opportunities for them as either Preparers or Users of EER.

Our findings highlight the challenges that lie ahead in balancing User needs with Preparer concerns.

There is further information on the survey responses on the McGuinness Institute's website. 

EER Survey Highlights & Insights

Date posted	Report title	Report Summary	Full Report
Mar 2018	2017 Extended External Reporting Surveys
Dec 2017	Are financial reports meeting user needs?
Jul 2017	Alternative Performance Measures (APMs): A New Zealand user-needs survey
May 2016	Typical transactions in incorporated societies that are not registered charities
Mar 2016	Information Needs of Users of New Zealand Capital Markets Entity Report