Operating and Financial Review: Difference between revisions
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* [[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.