Reporting entity_ACCA考试AA知识点

Reporting entity_ACCA考试AA知识点来啦！2021年ACCA考试时间越来越近，小编为大家整理了Reporting entity_ACCA考试AA知识点，希望能够帮助到大家。

【科目】

ACCA-AA

【知识点】

The reporting entity

·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.

·When a reporting entity is not a legal entity, the boundary of a reporting entity is driven by the information needs of the users of the reporting entity’s financial statements.

以上就是小编为大家整理的Reporting entity_ACCA考试AA知识点了，希望大家能够认真学习，倒计时，预祝到家顺利通过ACCA考试。

注：以上内容来自Claire老师冲刺串讲班

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