Accounting Reporting Party

From Open Risk Manual

Definition

Accounting Reporting Party. The party, from the perspective of which economic facts are defined.

These include the definitions of rights versus obligations, and the Claim as imbalance between those.

Disclaimer

This entry annotates a FIBO Ontology Class. FIBO is a trademark and the FIBO Ontology is copyright of the EDM Council, released under the MIT Open Source License. There is no guarantee that the content of this page will remain aligned with, or correctly interprets, the concepts covered by the FIBO ontology.

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