Financial reporting · The reporting pack · Element
The contents
What is in the pack, and what decision each part supports.
The part
What it is
Every page should answer a question someone has. Pages that answer no question are the ones to remove.
The test is to ask each recipient which pages they use, which reliably shortens the pack by a third.
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.