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Authority publishes survey on the use of alternative performance measures

07/11/2012

Wednesday, 7th November, 2012: IAASA has today published the results of a survey on the use of alternative performance measures by a sample of equity issuers coming within its financial statement review remit. Alternative performance measures are used to analyse the performance, financial position and cash flows of a business and to highlight the key components of an issuer’s results for users of financial statements. The purpose of the Paper is to identify and describe the most common financial alternative performance measures presented in equity issuers’ annual reports and to identify key recommendations which, if applied, should enhance users’ understanding of the performance, financial position and cash flows and enable better comparability across issuers.
 
The document can be accessed here.
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