topic map of accounting and auditing

concept > people > entity

sub-class of
people (person)
full name, other names

legal entity, corporation, legal person, body, agency, organization, practice,


incorporated body

has attributes

date of incorporation  .  name  .  place of business  .


corporation  .  government agency  .  partnership  .   separate vehicle  .       

carries out

activity  . 

is governed by

board  .  partners  .  CEO  . 

(running of which) is covered by

corporate governance regulations  . 


entity is further subdivided as follows:

    from the commercial objective viewpoint:

    from the viewpoint of financial reporting requirements:

    parallel topics:

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.