Publications
You can find publications released by the XRB below.
Are financial reports meeting user needs?
This is the first comprehensive study into the needs of users of Tier 2 for-profit entity financial reports in New Zealand.
Alternative Performance Measures
In view of the growing international and local trend for companies to disclose Alternative Performance Measures (APMs), this survey enables better understanding of how APMs are viewed by users of financial reports in New Zealand and whether they are effective in meeting user needs.