Reporting statement operating and financial review
Language: English Series: ASB Reporting StatementPublication details: Surrey ASB Publications 2006Description: 62p. 21cmISBN:- 1841407550
- 657.9 $2 18
| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Book | London Books | 657.9 ACC (Browse shelf(Opens below)) | 1 | Available | 30074493 |
Reporting statement: Operating and Financial Review (OFR) -- Introduction -- Summary -- Objective -- Scope -- Definitions -- Principles -- Disclosure framework: details of particular matters -- The nature, objectives and strategies of the business -- Current and future development and performance -- Resources -- Risks and uncertainties -- Relationships -- Financial position -- Key performance indicators -- Other measures -- Seriously prejudicial -- Statement of compliance -- Implementation guidance
Updated version of the statement Operating and Financial Review - which aims to build on existing best practice within the Accounting Standards Board by providing a framework within which company directors can discuss the main factors underlying the company's performance and financial position.