topic map of accounting and auditing

concept > people > entity > separate vehicle

separate vehicle
sub-class of

entity  . 


A separately identifiable financial structure, including separate legal entities or entities recognised by statute, regardless of whether it has a legal personality.

has attributes

date of incorporation (if incorporated)  .  name  .  place of business  . 


joint arrangement  .       


topic map of accounting and auditing, an ontology

an electronic thesaurus of accounting and auditing terms comprising a hierarchy of concepts and their associations AND an index of accounting and auditing internet resources and training materials built on the thesaurus

This page was first published in April 2003; last updated in June 2015.