Operating and financial review - Experiences and exploration

The report presents the findings of interviews with finance directors and their colleagues in a selection of FTSE-100 companies, where the focus of discussion was with the 'spirit' of the ASB OFR Statement. Based on the interviews, the OFRs of FTSE-100 companies are assessed for evidence of meeting that 'spirit' as perceived by the ASB and as interpreted by the preparers of the document.

Published:
1 January 1996
Researchers:
Pauline Weetman
Bill Collins
ISBN:
1-871250-42-0

Free digital publication

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Topics

  • Corporate and financial reporting
  • Research

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