Operating and Financial Review

From ACT Wiki
Revision as of 11:55, 4 April 2014 by imported>Doug Williamson (Simplify and shorten page, for superseded financial reporting requirement.)
Jump to navigationJump to search

(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This requirement has now been superseded by the Strategic Report.


See also

Retrieved from ‘https://wiki.treasurers.org/w/index.php?title=Operating_and_Financial_Review&oldid=35432’