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The following publications have been selected for readers with an interest in the OFR. For a wider list of ACCA publications please visit our main publications page.

ACCA publications

• OFR, strategy and reputation
• An ACCA discussion paper, November 2005
  This paper offers ACCA's views on how companies can respond to the new reporting obligation set out in Reporting Standard 1: Operating and Financial Review (RS1), and use it as an opportunity to drive the business forward.
• RR89 - The operating and financial review - a catalyst for improved corporate social and environmental disclosure?
• Social and environmental issues fall within the ambit 'consider’, rather than compulsory Operating and Financial (OFR) content. So has the opportunity been missed for corporate disclosure of information regarding the social environmental impact and policies of the business? This report discusses the views of UK big business.

ACCA Articles published in accounting & business

• Reputation and the OFR
• Seamus Gillen considers the challenges of the new Reporting Standard on the Operating and Financial Review
• Desperately seeking transparency
• Michelle Perry discusses why it's high time the European Commission got its finances in order
• The demand for fair value
• Joseph Alfred reports from Singapore on the new FRS 40 and its implications for the investment properties market
• The new OFR is just around the corner
• Richard Martin reports on the UK Government's draft law requiring listed companies to produce an Operating and Financial Review (OFR) to go with the rest of their report and accounts for shareholders.
• UITF 40 - the spelling of fear
• UITF 40 is a series of letters and numbers to strike fear into the hearts of many accountants. But Simon Crompton believes that, with the correct approach, compliance with UITF 40 shouldn’t be such a big issue

ACCA press releases

• ‘Big picture’ corporate reporting is lost without an OFR, says ACCA
• Let companies choose between producing an OFR or a Business Review

Other articles

• The OFR - March 2006 (PDF) 
• Article by John Davies, Head of Business Law, ACCA. Written to outline ACCA’s recommendations to the DTI for the way forward following the Chancellor’s surprise announcement that the statutory DTI was to be abolished.
• The OFR - May 2004 (PDF) 
• Article by John Davies, Head of Business Law, ACCA. Written in May 2004 following the announcement of the Government’s intention to enshrine a requirement in company law for listed companies to prepare and publish an OFR.

ACCA consultation responses

• OFR Working Group on Materiality
• ACCA's respose to the above consultation document.
• Operating and Financial Review
• ACCA's comment on the exposure draft of Reporting Standard 1 (February 2005).
• Consultation on Mandatory Narrative Business Reporting
• ACCA's comment on the DTI’s extended consultation on i) the future of the Business Review and ii) mandatory narrative reporting more generally.

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