What differentiates financial accounting and reporting?

Financial Accounting: Financial accounting is the process of recording, summarizing and reporting the daily transactions from a business, so as to provide an accurate picture of its financial position and performance.
The primary objective of financial accounting is the preparation of financial statements - including the balance sheet, income statement and cash flow statement - that contains the company's operating performance over a particular period, and financial position at a specific point in time.
Financial Reporting: Financial reporting is the presentation of financial data of a company's position, operating performance, and funds flow for an accounting period.
Financial statements together with related information may be contained in various forms for external party use such as in the annual reports.
It is basically financial information that companies give about their activities, including how they prepare and show it.
These information should be presented to IFRS.
All the financial statement should be signed by director and auditor to make sure that they are according to the standards.

Financial Accounting contains reporting also.
Reporting is a part of accounting only