Operating and Financial Review Disclosure Checklist - April 2006
Based on the ASB Reporting Statement: Operating and Financial Review
- April 2006
- 280 KB
- Operating and Financial Review Disclosure Checklist
- Area: Audit
In January 2006, the ASB published its Reporting Statement: 'Operating and Financial Review'. Following the withdrawal of the statutory regime for OFRs, the Reporting Statement represents a statement of best practice for companies preparing an OFR voluntarily.
This checklist is designed to help both those new to OFR reporting and those directors who currently prepare an OFR to assess how closely they are complying with the new reporting statement.