2011-12-09 | RG-230

RG 230 Disclosing non-IFRS financial information

The regulator issued this guide for directors and preparers of financial information to govern the use of non-IFRS financial data in reports and corporate documents. It requires full and clear disclosure to ensure investors and other users are not misled by such information. The guidance aims to promote transparency and minimize the risk of confusion when financial information is presented outside of accounting standards.

Australian Securities and Investments Commission logo

Australia

Australian Securities and Investments Commission

Click to view full text