Operating and Financial Review: Difference between revisions
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imported>Doug Williamson m (Amended entry in light of replacement by the Strategic report. Removed reference to ACT recommending retention and ACT link. Changed tense to past in rest of entry.) |
imported>Doug Williamson (Add links.) |
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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This requirement has now been superseded by the Strategic Report. | |||
== See also == | == See also == | ||
* [[Annual report]] | *[[Annual report]] | ||
* [[Financial]] | |||
* [[Financial reporting]] | |||
*[[Strategic Report]] | |||
[[Category: | [[Category:Accounting,_tax_and_regulation]] | ||
Latest revision as of 22:46, 11 March 2023
(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This requirement has now been superseded by the Strategic Report.
