Prospective financial information: Difference between revisions

From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson
(Create page. Source: ICAEW https://www.icaew.com/-/media/corporate/files/technical/financial-reporting/information-for-better-markets/ifbm/pfi.ashx)
(No difference)

Revision as of 18:48, 3 September 2018

Financial reporting and regulation.

(PFI).

For regulatory purposes, the definition of PFI includes the forward-looking equivalent of any financial information that might subsequently be prepared as historical reported information.

However, PFI is not limited to any specific reports or formats.

Nor is PFI limited to information about profits, even though profits are the focus of many regulatory requirements.


See also