Power BI dashboards are a high-level business display view to display the most important decision-making facts to improve a business. Reports are built based on data displaying data in many formats like charts, graphs list, and tabular, etc.
Dashboards are one placeholder to display and a business key performance indicator view where it displays key values that can enhance the business profits. Reports are built based on one dataset or one business unit data for example reports of a retail store in California.
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Also, watch this video on Power BI: