Newspaper Article

Intangibles and the OFR

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.

StatusPublished
Publication date30/06/2005
PublisherChartered Institute of Management Accountants
Place of publicationLondon, UK
ISSN1471-9185