topic map of
accounting and auditing
concept > people > entity >
separate vehicle
class |
separate
vehicle |
sub-class of |
entity
.
|
description |
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 .
|
instances |
joint arrangement . |
notes
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.