The Operating and Financial Review (OFR) provides a comprehensive overview of a company’s performance, financial condition, and future prospects, offering stakeholders detailed insights beyond standard financial statements.
The Operating and Financial Review (OFR) provides an overview where directors interpret financial statements and discuss the business's performance, covering both positive and negative aspects.
Discover comprehensive accounting definitions and practical insights. Empowering students and professionals with clear and concise explanations for a better understanding of financial terms.