Financial reporting · The reporting pack · Element
The audiences
Who receives the pack, and what they need from it.
The part
What it is
Board, management team and line owners need different things at different levels of detail, and one pack for all three serves none well.
Different audiences also imply different timing: a line owner needs their numbers faster than the board needs the summary.
The smallest level
The attributes it carries
Each attribute is one of the framework’s shared types. What a date is, and how it is written, is defined once for the whole model — the note here says what it means in this particular place.