After Gordon
Article Abstract:
The statutory operating and financial review (OFR) was an addition to the business reporting repertory that was planned and debated for years and when Chancellor Gordon Brown announced its abolition in November 2005, without any warning, it was a shock to everyone. A few weeks before this announcement, Deloitte published a useful survey that showed that forward-looking and non-financial reporting has grown even without a statutory OFR and there are good reasons to think that it will continue to grow.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2006
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The revolution that didn't happen
Article Abstract:
The 'Prospective Financial Information: Guidance for UK Directors' published a report on 'New Reporting Models for Business' and found it unsatisfactory in providing a blueprint that business reporting is expected to follow. The institute report identified six issues underlying the debate, namely multiple stakeholders, decision-making, invisible hand, intangible transparency, and conceptual frameworks.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2003
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Reform list
Article Abstract:
New accounting regulations are under development by the Company Law Review Steering Group. A description of the new Companies Act is provided.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2001
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