TS was delighted to receive a message that the Accounting Standards Board has finally published is standard for the Operating and Financial Review. No doubt there are quite a few of you out there who have been on the edge of their seats waiting for this latest bit of red tape to bog down your days with.

What may please some a bit more is that the standard only seems to contain two words. Following the link provided in the email that was sent out takes you to a page which proudly displays in the main content area the words 'no content'.

If only the rules governing an OFR were that simple!

(Pedant's note: there is a link to the full 90-page document on the page as well, but why let that spoil a good story?)