Global Standards for the world economy

Wednesday 15 July 2020

Banner graphic

Conceptual Framework: Reporting entity

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


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