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Regulatory Guide 247. Effective Disclosure in an Operating and Financial review

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Summary

This guide is for listed entities and their directors. It sets out our guidance for directors on providing useful and meaningful information to shareholders or unit holders when preparing an operating and financial review (OFR) in a directors’ report.

Source
Issuer

Australia

Year

2013

Region

Oceania

Issuer (type)

Australian Securities and Investments Commission (ASIC) (Financial Regulator)

Instrument type

Guide

Disclosure instrument

Yes

Geographical scope

National

Mandatory or voluntary

Voluntary

Text analysis

    • High 0.98%
    • Low 0.01%
    • E focus: environment
    • G focus: audit, financial report, financial reporting, risk management, accountability
    • Finance, Management, Manufacturing