About this report or communique
Guidance paper – disclosure of underlying result by Government businesses
This guidance is intended to assist government businesses in assessing the appropriateness of the disclosure of alternative performance measures in annual reports and other publications.
The focus is on the most commonly used measure of non-IFRS reporting – underlying result, and provides information that may assist those charged with the governance of government businesses in determining whether the underlying result is appropriately explained and disclosed in annual reports.