Operating and Financial Review: Difference between revisions
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imported>Doug Williamson m (Clarified as this requirement has been withdrawn (FRC wording)) |
imported>Doug Williamson (Amended see also) |
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== See also == | == See also == | ||
* [[Annual report]] | * [[Annual report]] | ||
*[[Strategic | *[[Strategic Report]] | ||
[[Category:Accounting_and_Reporting]] | [[Category:Accounting_and_Reporting]] | ||
Revision as of 09:40, 4 April 2014
(OFR).
Financial reporting.
The OFR described the performance and development of the company and was intended to aid third parties to assess its strategy.
It was a mandatory legal requirement in a UK Annual Report (up to 2006).
This requirement has now been withdrawn and replaced by the Strategic Report.
