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  2. taxguru.in › income-tax › reporting-portalFAQs on Reporting Portal, Form 61A, Form 61B, Form 60 & Form 61

    May 30, 2018 · Reporting Entity or Reporting Person is an entity which is required to furnish a Statement of Financial Transaction (in Form 61 A) or Statement of Reportable Account (in Form 61B) with the Income tax Department as per the provisions of section 285BA of the Income-tax Act 1961.

  3. annualreporting.info › reporting-entityReporting Entity – Annual Reporting

    Feb 1, 2019 · A reporting entity (or reporting unit) is an entity that voluntary chooses, or is required by law, to prepare general purpose financial statements. Entity meaning. The Conceptual Framework provides the following entity meaning [Conceptual Framework 3.10 – 3.14]:

  4. www.aasb.gov.au › admin › fileDefinition of the Reporting Entity

    outlines the circumstances in which an entity or economic entity should be identified as a reporting entity. It also outlines the criterion for determining, for financial reporting purposes, the boundaries of a reporting

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  6. www.smartcapitalmind.com › what-is-a-reportingWhat is a Reporting Entity? (with pictures) - Smart Capital Mind

    May 16, 2024 · A reporting entity is a business with an obligation to prepare external financial reports for the benefit of parties with an interest in its operations, such as suppliers and investors. The term “accounting entity” can be used in a similar way.

  7. annualreporting.info › intfinrepstan › 3-financialFinancial statements and the reporting entity

    The reporting entity. 3.10 A reporting entity is an entity that is required, or chooses, to prepare financial statements. A reporting entity can be a single entity or a portion of an entity or can comprise more than one entity. A reporting entity is not necessarily a legal entity.

  8. www.ifrs.org › content › damSECTION 1: THE REPORTING ENTITY CONCEPT - IFRS

    In its most general sense, the term reporting entity is used to refer to the specific entity that is the subject of a particular set of financial reports. However, merely describing or defining a reporting entity as being an entity that reports would not be helpful.

  9. assets.kpmg.com › content › damReporting entity concept and SPFS - KPMG

    The RCF definition of a reporting entity determines a boundary for what economic activities need to be included in general purpose financial statements (GPFS). The SAC 1 Definition of the Reporting