BNET Business Dictionary
Business Definition for: Reporting Entity
- any organization, such as a limited company, which reports its accounts to its stockholders
Additional Resources
- Component Unit Reporting in the New Reporting Model
- The Government Accounting Standards Board GASB recently decided to reevaluate the reporting requirements of GASB 14, The Reporting Entity, which established component unit reporting. The paper propose a new definition of major discretely present component units DPCU. They believe that their proposal merits consideration and that GASB should change the...
- White papers 2001-01-01
- GUIDELINES FOR THE LIVESTOCK MANDATORY REPORTING PROGRAM.(Brief Article)
- GUIDELINES FOR THE LIVESTOCK MANDATORY REPORTING PROGRAM: USDA announced new confidentiality guidelines for the Livestock Mandatory Reporting Program, which will increase the number of reports available while protecting the identity of market participants. According to the new guidelines: at least three reporting entities need to provide...
- Research articles 2001-08-13
- International Financial Reporting Standards: Illustrative Interim Consolidated Financial Statements 2005 - For First-Time Adopters of IFRS
- International Accounting Standards IAS 34, Interim Financial Reporting, allows entities preparing interim financial reports under International Financial Reporting Standards IFRS the choice of presenting full IFRS financial statements or condensed financial information. The report, for condensed financial information included in IAS 34, presumes that the reporting entity has published full...
- White papers 2005-06-30
- Amazing Technologies Corp. Establishes Fully Reporting Status With the Securities and Exchange Commission
- Amazing Technologies Corp. (OTC: AZTN), an early-stage public company that acquires, supplies and integrates Real Time solutions and Web-based services for the SMB market, announced today that its previously filed Form 10 with the Securities and Exchange Commission has become effective. "Establishing our company as a fully reporting entity...
- Research articles 2005-11-23
- ZiaSun Technologies Files Form 10-Sb to Become a Fully Reporting Company
- SOLANA BEACH, Calif.--BUSINESS WIRE--Sept. 16, 1999-- ZiaSun Technologies, Inc. (OTC BB:ZSUN), a profitable Internet holding company, today announced that it filed a Form 10-SB with the Securities and Exchange Commission SEC to register ZSUN common shares and establish the Company as a fully reporting entity. "I am pleased...
- Research articles 1999-09-16
- Financial Intranet Obtains Reporting Issuer Status
- MOUNT KISCO, N.Y.--BUSINESS WIRE--Oct. 12, 1999-- Financial Intranet, Inc. (OTCBB: FNTN) today announced that the Securities Exchange Commission has declared effective the Company's SB-2 Registration Statement on October 8, 1999. The Company is now a fully reporting entity under the Securities Act of 1934 and will begin filing regular...
- Research articles 1999-10-12
- NanoLogix Initiates Activities to Attain Fully Reporting Status
- SHARON, Pa. -- NanoLogix, Inc. (Pink Sheets:NNLX) today announced that the company will retain the services of a PCAOB registered accounting firm. It is the Company's intent to become a reporting entity on the NASD Bulletin Board exchange. Once the auditors have completed the necessary audits the company's legal counsel...
- Research articles 2006-01-18
- GASB Issues Exposure Draft On Affiliated Organizations.(Governmental Accounting Standards Board)(Brief Article)
- The Governmental Accounting Standards Board GASB has issued a revised Exposure Draft, The Financial Reporting Entity - Affiliated Organizations, to amend Statement No. 14, The Financial Reporting Entity. The proposal is intended to provide additio The Governmental Accounting Standards Board GASB has issued a...
- Research articles 2001-10-01
- FASB Proposes a Return to Reality
- Tom Armistead submits: Under much political pressure, the Financial Accounting Standards Board (FASB) has issued proposed guidance to the infamous FAS 157, on mark to market accounting. Here is a link to the handout (.pdf) they considered and approved. The guidance will be open for comment until 4/1, after which...
- External links 2009-03-17
- INVISTA Weaves Greater Insight Into Reporting With Hyperion Software; Fiber, Apparel and Interior Industry Leader to Use Hyperion Financial Management for Legal Entity and Management Level Reporting
- SANTA CLARA, Calif. -- Hyperion (Nasdaq:HYSL), the global leader in Business Performance Management software, today announced that INVISTA, one of the world's largest integrated fiber, resin and intermediates companies, will use Hyperion Financial Management to consolidate legal entity and management reporting into a unified financial management platform.
- Research articles 2005-07-25
- Reporting comprehensive income
- The Financial Accounting Standards Board has issued Statement of Financial Accounting Standards No. 130 (FASB 130), "Reporting Comprehensive Income." This Statement establishes standards for reporting and displaying comprehensive income and its components in a full set of general-purpose financial statements. Prior to this statement, certain components of comprehensive income were...
- Research articles 1998-03-01
- Evaluating Internal Controls - Considerations for Evaluating Internal Controls at the Entity Level
- Documenting and evaluating internal control at the entity level does not by itself provide a complete perspective of internal control of an entity. However, it is an important starting point because the assessment of entity-level controls - particularly when weaknesses are identified - can have a significant effect on the...
- White papers 2003-01-07
- International Financial Reporting Standards: Illustrative Corporate Consolidated Financial Statements 2004
- This report provides a realistic set of financial statements for a corporate entity. Certain types of transaction have not been included as they are not relevant to the Group's operations. The example disclosures for some of these additional items have been included in the Appendices. It also provides an illustrative...
- White papers 2004-12-31
- AutoTradeCenter.com Inc. To Resume Trading on NASDAQ-BB
- SCOTTSDALE, Ariz.--BUSINESS WIRE--Nov. 1, 1999-- AutoTradeCenter.com Inc. (OTCBB:AUTC) Monday announced that the company's S-1 registration statement was declared effective by the SEC on Oct. 29, 1999, allowing the company to move forward as a fully reporting entity. Market makers of its stock are now permitted to pursue application...
- Research articles 1999-11-01
- Building A Unified Reporting System.
- In every organization, Reporting System plays a very crucial role. It is very essential to have a unified reporting system. This will help an organization to have a clear understanding of the terms. In a merger, developing a common set of metrics and a unified reporting system is a major...
- White papers 2000-12-01
- Interim Financial Reporting: A Guide To IAS 34
- International Accounting Standards IAS 34 Interim Financial Reporting prescribes the minimum content for an interim financial report, and the principles for recognition and measurement in complete and condensed financial statements for an interim period defined as a financial reporting period shorter than a full financial year. IAS 34 applies if...
- White papers 2007-06-01
- Current developments in financial accounting and reporting
- FASB Accounting by a Joint Venture for Businesses Received at its Formation EITF Issue 984 addresses how a jointly controlled entity should record, in its separate financial statements, businesses received at its formation. Task Force members appeared to believe that if the entity qualifies as a corporate joint...
- Research articles 1998-04-01
- Interim Financial Reporting
- Financial information is more useful if it is frequent and timely. Although there is no requirement under IFRS for interim financial information to be prepared, however regulators increasingly require either semi-annual or quarterly reports. An entity whose annual financial statements are prepared in accordance with IAS follows the guidance in...
- White papers 2002-01-01
- ASB Issues Omnibus ED
- This article discusses Auditing Standards Board ASB that issued an omnibus exposure draft of a proposed Statement on Auditing Standards SAS with the title of Audit Adjustments, Reporting on Consistency, and Service Organizations (Omnibus Statement on Auditing Standards—1999). An omnibus SAS addresses several unrelated topics. The proposed SAS provides guidance...
- White papers 1999-04-01
- FERC Issues New Rules Governing the Accounting, Reporting and Rate Filing Requirements for Asset Retirement Obligations
- This is an energy bulletin that states that the Federal Energy Regulatory Commission ("FERC" or "Commission") has issued new regulations that address the accounting, financial reporting, and rate filing requirements applicable to asset retirement obligations imposed on public utilities, hydroelectric licensees, natural gas companies, and oil pipeline companies. An asset...
- White papers 2003-04-01
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