Operating and Financial Review and Opportunity cost: Difference between pages

Revision as of 11:05, 22 June 2016

The expected return that is foregone by investing in a project, rather than in the next best use of capital or other resources.

It is the opportunity cost of capital and other resources that is the relevant economic measure for financial decision making purposes.

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-(OFR).
+The expected return that is foregone by investing in a project, rather than in the next best use of capital or other resources.
-''Financial reporting''.
+It is the opportunity cost of capital and other resources that is the relevant economic measure for financial decision making purposes.
-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-This requirement has now been superseded by the Strategic Report.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 ==
-*[[Annual report]]
+* [[Cost of capital]]
-*[[Strategic Report]]
+* [[Opportunity cost of capital]]
+* [[Production possibility curves]]
-[[Category:Accounting,_tax_and_regulation]]
+* [[Supernormal profit]]