RG 230 Disclosing non-IFRS financial information
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.
Read the regulation impact statement (PDF 271 KB)