411 REFERENCE · Wikibooks
Standard Business Report Model/Entity
Reference material by Wikibooks contributors. This retains its source identity and is not 411 news reporting.
Entity
(a.k.a. reporting entity; reporting economic entity)
XBRL definition of entity
Normative
An entity creates a report to provide information.
Commentary and Interpretations
For example, Microsoft is an economic entity which creates financial report.