Financial reporting · The reporting pack · Element
The separation
Which reporting is for management and which is statutory.
The part
What it is
Mixing them produces management reporting on a statutory timetable, which is too slow to act on.
Reconciliation between the two should exist and should not be a condition of publishing the management version.
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.