| 000 | 01534cam a22002655a 4500 | ||
|---|---|---|---|
| 001 | L144450 | ||
| 008 | 080721s2006 xxk f s 000 0 eng d | ||
| 020 | _a1841407550 | ||
| 035 | _a(Sirsi) u144450 | ||
| 041 | 0 | _aeng | |
| 050 | 0 | 4 | _a657.9 $2 18 |
| 110 | 2 |
_aAccounting Standards Board _93454 |
|
| 245 | 0 | 0 |
_aReporting statement _boperating and financial review |
| 260 |
_aSurrey _bASB Publications _c2006 |
||
| 300 |
_a62p. _c21cm. |
||
| 350 | _a5 | ||
| 490 | 0 | _aASB Reporting Statement | |
| 505 | 2 | _aReporting 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 | |
| 520 | _aUpdated 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. | ||
| 521 | _aAdvanced | ||
| 650 | 2 | 4 | _aWHITE PAPER MODERNISING COMPANY LAW |
| 651 | 4 |
_aEngland and Wales _y1543- |
|
| 690 | _aMANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING | ||
| 942 | _n0 | ||
| 999 |
_c108515 _d108515 |
||