Operating and Financial Review: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson m (Spacing 21/8/13) |
imported>Doug Williamson m (Category added 9/10/13) |
||
| Line 13: | Line 13: | ||
* [[Annual report]] | * [[Annual report]] | ||
* [[Association of Corporate Treasurers]] | * [[Association of Corporate Treasurers]] | ||
[[Category:Accounting_and_Reporting]] | |||
Revision as of 10:36, 9 October 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.
