CP 187 Effective disclosure in an operating and financial review

Released 17 September 2012. Comments closed 23 November 2012.

This consultation paper is for listed entities and their directors, and preparers of financial information.

It seeks feedback on our proposed guidance for directors on providing useful and meaningful information to investors when preparing an operating and financial review (OFR) in a directors’ report.

Our proposed guidance is set out in a draft new regulatory guide attached to this paper.

Download the paper (PDF 645KB) | Read the media release | Read the report on submissions

  Submissions
1
Auditing and Assurance Standards Board
2
Australia and New Zealand Banking Group Limited
3
Australian Accounting Standards Board
4
Australian Council of Superannuation Investors
5
Australian Institute of Company Directors
6
Australian United Limited
7
Chartered Secretaries Australia
8
CPA Australia Ltd and Institute of Chartered Accountants Australia
9
Deloitte Touche Tohmatsu
10
Ernst and Young
11
Ferguson, William
12
Global Reporting Initiative
13
Grant Thornton Australia Limited
14
Group of 100 Inc
15
Hermes Equity Ownership Services Limited
16
International Corporate Governance Network
17
KPMG
18
Origin Energy Limited
19
Pacific Brands Limited
20
PricewaterhouseCoopers
21
Qantas Airways Limited
22
Regnan Governance Research & Engagement Pty Ltd
23
Telstra Corporation Limited
24
Westworth Kemp Consultants
Last updated: 17/09/2012 12:00