Operating and Financial Review: Difference between revisions
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imported>Doug Williamson m (Simplify and shorten page, for superseded financial reporting requirement.) |
imported>Doug Williamson (Layout.) |
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It was a mandatory legal requirement in the annual reports of UK companies. | It was a mandatory legal requirement in the annual reports of UK companies. | ||
This requirement has now been superseded by the Strategic Report. | This requirement has now been superseded by the Strategic Report. | ||
Revision as of 22:12, 29 January 2022
(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This requirement has now been superseded by the Strategic Report.
