Effective disclosure in an operating and financial review

The Australian Securities & Investments Commission (ASIC) has released Consultation Paper 187, Effective disclosure in an operating and financial review (the consultation paper).

The consultation paper draws on ASIC's identification of areas for improvement in the reporting of operating and financial reviews (OFR) and proposes new guidance on how to prepare an OFR in a directors' report of a company, registered managed investment scheme or disclosing listed entity ... READ MORE

Released by CSA Australia - 19 September 2012