Share with your friends

13RU-002 Operating and financial review disclosures in directors' report

13RU-002 Operating and financial review disclosures

This Reporting Update overviews ASIC’s Regulatory Guide 247 on the preparation of a financial review by listed entities under s299A of the Corps Act.


Also on

Key insights

  • ASIC has issued final guidance on preparing operating and financial reviews by listed entities.
  • Principles based guidance to improve the effectiveness of OFRs.
  • Guidance on how to apply the unreasonable prejudice exemption from disclosing strategies and prospects.
  • ASIC does not expect OFRs to contain same level of information as a prospectus.
  • Applies for 30 June 2013.


Connect with us


Want to do business with KPMG?


loading image Request for proposal