Newspaper Article
Details
Citation
Beattie V & Smith SJ (2005) Intangibles and the OFR. Financial Management (CIMA). 06.2005, pp. 29-30.
Abstract
First paragraph: In May 2004 ihe UK governmenl issued draft regulations to make operating and financial reviews (OFRs) a statutory requirement for quoted companies. Clearly, financial statements are no longer thought to tell enough of a business's story on their own.
| Status | Published |
|---|---|
| Publication date | 30/06/2005 |
| Publisher | Chartered Institute of Management Accountants |
| Place of publication | London, UK |
| ISSN | 1471-9185 |