Reporting Date

Accounting Reference Date (ARD)
The Accounting Reference Date (ARD), also known as the reporting date, signifies the end of an accounting reference period, such as a financial year, for a company. It is essential for preparing financial statements and other required reports.
Reporting Date
The reporting date is the specific point in time at which an organization closes its books for an accounting period, summarizing financial activities over that period for reporting purposes.

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