The reportable entity partner rules of the instructions to the partnership Schedule M-3 are designed to promote more transparency in taxpayer reporting and to pHennig, CherieEverett, JohnRaabe, William A.Social Science Electronic PublishingReportable Entity Partner Attribution Rules Lack Authority - ...
If a public entity does not separately disclose expenses under the significant expense principle, it is then required to disclose the nature of the expense information used by the CODM to manage the segment’s operations. The ASU focuses on information that is regularly provided to the COD...