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Report is defined as a collection of information about something or rumors or gossip that is being spread. An example of report is a paper a student writes about a book. An example of report is a summary of findings provided after a committee investigates a situation.
Definition. An accounting principle that states that financial reports only need to include information that will be significant (material) to their users. For example, an audit report would not need to specify the number of paper clips used by a bank.