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It presents the IASB's consideration of issues in the development of a reporting entity concept for inclusion in the Conceptual Framework for Financial Reporting. There are four sections. 1 The reporting entity concept This deals with general issues relating to the reporting entity concept. For example, it considers whether a precise definition of a reporting entity is necessary and whether a reporting entity must be a legal entity. The Board's conclusion at this stage is that the conceptual framework should broadly describe rather than precisely define a reporting entity as a circumscribed area of business activity of interest to present and potential equity investors, lenders and other creditors who cannot directly obtain the information they need in making decisions about providing resources to the entity and in assessing whether management and the governing board of the entity have made efficient and effective use of the resources provided.

The Discussion Paper is limited to private enterprises, rather than, as the ASB believes it should be, encompassing the not-for profit sector. (e) Too theoretical. This may alienate preparers and auditors of accounts. (f) Too piecemeal. This is likely to lead to internal inconsistency. (g) The entity perspective is adopted without an in-depth comparison with other possible perspectives (such as the proprietary perspective, the parent shareholder perspective and other hybrid models). (h) The differentiation between fundamental and enhancing qualitative characteristics is artificial.

A) (b) (c) (d) (e) (f) Goods are acquired by the business which it confidently expects to resell very quickly. A customer places a firm order for goods. Goods are delivered to the customer. The customer is invoiced for goods. The customer pays for the goods. The customer's cheque in payment for the goods has been cleared by the bank. Answer (a) A sale must never be recognised before the goods have even been ordered by a customer. There is no certainty about the value of the sale, nor when it will take place, even if it is virtually certain that goods will be sold.

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