Operating and Financial Review: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Amended see also) |
imported>Doug Williamson m (Simplify and shorten page, for superseded financial reporting requirement.) |
||
| Line 5: | Line 5: | ||
The OFR described the performance and development of the company and was intended to aid third parties to assess its strategy. | 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 | It was a mandatory legal requirement in the annual reports of UK companies. | ||
This requirement has now been | This requirement has now been superseded by the Strategic Report. | ||
== See also == | == See also == | ||
* [[Annual report]] | *[[Annual report]] | ||
*[[Strategic Report]] | *[[Strategic Report]] | ||
[[Category: | [[Category:Accounting,_tax_and_regulation]] | ||
Revision as of 11:55, 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 the annual reports of UK companies.
This requirement has now been superseded by the Strategic Report.
