The reporting entity concept is currently used to identify when an entity should prepare GPFSs. What is the definition of a reporting entity? Select one: a. A reporting entity is any entity that runs business for a profit b. A reporting entity is the entity that has independent users who do not need those reports to make decisions c. A reporting entity is the entity that has dependant users who rely on reports published by those entities for decision making d. A reporting entity is determined by the government every year