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Reporting statement operating and financial review

By: Language: English Series: ASB Reporting StatementPublication details: Surrey ASB Publications 2006Description: 62p. 21cmISBN:
  • 1841407550
Subject(s): LOC classification:
  • 657.9 $2 18
Partial contents:
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
Summary: 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.
Holdings
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.