Operating and Financial Review: Difference between revisions
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imported>Doug Williamson m (Category added 9/10/13) |
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.) |
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''Financial reporting''. | ''Financial reporting''. | ||
The OFR | 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). | |||
Now replaced by the Strategic Report. | |||
== See also == | == See also == | ||
* [[Annual report]] | * [[Annual report]] | ||
[[Category:Accounting_and_Reporting]] | [[Category:Accounting_and_Reporting]] | ||
Revision as of 09:04, 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).
Now replaced by the Strategic Report.
