Operating and Financial Review: Difference between revisions
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imported>Administrator (CSV import) |
imported>Doug Williamson m (Spacing 21/8/13) |
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(OFR). ''Financial reporting''. | (OFR). | ||
''Financial reporting''. | |||
The OFR describes the performance and development of the company and is intended to aid third parties to assess its strategy. | The OFR describes the performance and development of the company and is intended to aid third parties to assess its strategy. | ||
Formerly a mandatory legal requirement in a UK Annual Report (up to 2006). | Formerly a mandatory legal requirement in a UK Annual Report (up to 2006). | ||
The ACT has recommended that it should continue to be included on a voluntary basis. | |||
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* [[Annual report]] | * [[Annual report]] | ||
* [[Association of Corporate Treasurers]] | * [[Association of Corporate Treasurers]] | ||
Revision as of 14:57, 21 August 2013
(OFR).
Financial reporting.
The OFR describes the performance and development of the company and is intended to aid third parties to assess its strategy.
Formerly a mandatory legal requirement in a UK Annual Report (up to 2006).
The ACT has recommended that it should continue to be included on a voluntary basis.