Definition of Entity in Accounting. Accounting is full of terms that accountants and other financial professionals must understand to do their jobs well. For accounting purposes, ...

(Data West Research Agency definition: see GIS glossary.) An entity or geographic feature that occupies a position in space about which data describing the attributes of the entity and its ...

NFPs and employee benefit plans within the scope of ASC Topics 960–965 on plan accounting are specifically excluded from the definition of a public business entity under the proposal. This would ...

FASB has also received ongoing questions about which definition of a nonpublic entity was being used in various projects. When providing feedback to FASB, various stakeholders had specifically ...

The Small Entity Act, a bill that would require the Securities and Exchange Commission to periodically study and update its definition of what constitutes as a small entity for regulatory purposes was ...