In accounting, the entity definition is an established account that has independent tax and legal ramifications. A business entity could be a sole proprietorship, a limited liability company ...

Under Commerce’s proposed definition, any entity—including a U.S. based or incorporated entity—of which a Chinese person/company directly or indirectly holds at least a 25% voting interest ...

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 ...

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 ...

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 ...