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| ''Financial reporting.'' | | The UK's former Office of Fair Trading. |
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| All companies, that are not small, are required by the Companies Act 2006 [http://www.legislation.gov.uk/ukdsi/2013/9780111540169/part/2] to prepare a Strategic Report containing a fair and balanced analysis of:
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| a) the development and performance of the company’s business during the financial year;
| | == See also == |
| | * [[Competition & Markets Authority]] (CMA) |
| | * [[Office of Fair Trading]] |
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| b) the position of the company at the end of the year; and,
| | [[Category:Accounting,_tax_and_regulation]] |
| | | [[Category:Financial_products_and_markets]] |
| c) a description of the principal risks and uncertainties facing the company.
| | [[Category:The_business_context]] |
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| The purpose of the Strategic Report is to inform members of the company and help them assess how the directors have performed their duty.
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| The Strategic Report replaces the Operating and Financial Review/Business review section of the Annual Report. It is in addition to the Directors' report.
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| ==See also==
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| * [[Annual report]]
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| *[[Directors report]]
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| ==Other links==
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| *[https://www.frc.org.uk/Our-Work/Publications/Accounting-and-Reporting-Policy/FRC-Staff-Guidance-Note-Strategic-Report-Regulatio.aspx] FRC Staff Guidance Note: The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013 – Key Facts
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Latest revision as of 10:40, 17 September 2023
The UK's former Office of Fair Trading.
See also
