separate entity assumption

separate entity assumption
basic outlook in accounting that treats a business as an entity separate from its owner

English contemporary dictionary. 2014.

Игры ⚽ Нужно решить контрольную?

Look at other dictionaries:

  • Entity Theory — The assumption that the economic activities of a business is distinct from those of its owners. The entity theory maintains that the activities of a business can be accounted for separately from the activities of its owners, therefore the owners… …   Investment dictionary

  • Economic entity — In accounting, an economic entity is one of the assumptions made in generally accepted accounting principles. Basically, any organization or unit in society can be an economic entity.Examples of economic entities are hospitals, companies,… …   Wikipedia

  • Corporate veil in the United Kingdom — The corporate veil in the United Kingdom is a metaphorical reference used in UK company law for the concept that the rights and duties of a corporation are, as a general principle, the responsibility of that company alone. Just as a natural… …   Wikipedia

  • HEBREW LANGUAGE — This entry is arranged according to the following scheme: pre biblical biblical the dead sea scrolls mishnaic medieval modern period A detailed table of contents precedes each section. PRE BIBLICAL nature of the evidence the sources phonology… …   Encyclopedia of Judaism

  • Plato: aesthetics and psychology — Christopher Rowe Plato’s ideas about literature and art and about beauty (his ‘aesthetics’) are heavily influenced and in part actually determined by his ideas about the mind or soul (his ‘psychology’).1 It is therefore appropriate to deal with… …   History of philosophy

  • Christian mortalism — incorporates the belief that the human soul is not naturally immortal,[1][2][3][4][5] and the belief that the soul is uncomprehending during the time between bodily death and Judgment Day resurrection …   Wikipedia

  • ZIONISM — This article is arranged according to the following outline: the word and its meaning forerunners ḤIBBAT ZION ROOTS OF ḤIBBAT ZION background to the emergence of the movement the beginnings of the movement PINSKER S AUTOEMANCIPATION settlement… …   Encyclopedia of Judaism

  • Italy — /it l ee/, n. a republic in S Europe, comprising a peninsula S of the Alps, and Sicily, Sardinia, Elba, and other smaller islands: a kingdom 1870 1946. 57,534,088; 116,294 sq. mi. (301,200 sq. km). Cap.: Rome. Italian, Italia. * * * Italy… …   Universalium

  • Soul — For other uses, see Soul (disambiguation). A soul – in certain spiritual, philosophical, and psychological traditions – is the incorporeal essence of a person or living thing or object.[1] Many philosophical and spiritual systems teach… …   Wikipedia

  • Jean Grey — Phoenix Jean Grey as Phoenix. Interior artwork from Astonishing X Men vol. 2, 1 (Sept 1999). Art by Brandon Peterson. Publication information …   Wikipedia

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”