Which of the following does financial reporting NOT include?

Financial reporting primarily focuses on providing information that reflects the financial position, performance, and changes in financial position of an organization to users external to the organization, such as investors, creditors, and regulators. Therefore, it encompasses external financial reports that adhere to regulatory standards, as well as reports to grantor agencies that assess how funds are being utilized.

While internal management reports play a crucial role in decision-making and operational assessments, they are not considered part of formal financial reporting, which emphasizes compliance and external stakeholder communication.

Tax return documents, although related to financial information, serve a specific purpose of compliance with tax laws and regulations rather than serving as a reflection of the financial health or activities of the organization in a broad sense. This delineates them from the scope of standard financial reporting, which aims to convey comprehensive financial information rather than fulfill tax obligations.