topic map of
accounting and auditing
concept > people > entity
|full name, other names
legal entity, corporation, legal person, body, agency,
date of incorporation . name .
place of business .
corporation . government agency . partnership . separate vehicle .
|is governed by
board . partners . CEO
|(running of which) is covered
corporate governance regulations .
entity is further subdivided as follows:
from the commercial objective viewpoint:
from the viewpoint of financial reporting requirements:
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
This page was first published in
April 2003; last updated in June 2015.