Regulatory Alerts2011-12-09 | RG-230RG 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.
Issued 9 December 2011
This guide is for directors and preparers of financial information. It sets out our guidance on the use of financial information in financial reports and other corporate documents, such as transaction documents and market announcements, where that information is presented other than in accordance with accounting standards (non-IFRS financial information).
The purpose of our guidance is to promote full and clear disclosure for investors and other users of financial information and minimise the possibility of those users being misled by such information.
Download RG 230 (PDF 383 KB)
Read the regulation impact statement (PDF 271 KB)