Which of the following is NOT correct about the definition of "reporting entity", according to Conceptual Framework? Select one: O a. A reporting entity might be any entity that chooses to report according to IFRS, even though it is not a legal requirement O b. A reporting entity might be any entity that must report according to IFRS C. A reporting entity must be a legal entity and it must be registered to Trade authority in the country Od. A reporting entity might be a single entity or a group of entities