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Reporting entity


 Conceptual Framework: Reporting entity

General purpose financial reports provide information about a particular reporting entity. Therefore, the objective of the reporting entity phase is to develop the concept of a reporting entity and also to consider other relevant issues such as how to determine the composition of a group reporting entity.

Project stages

Issued documents

Stage 1: completed May 2008

Feedback on DP

Issued documents

Stage 2: completed March 2010

Feedback on ED

Update

  • Please refer to the main Conceptual Framework project page for further updates on the reporting entity concept.