topic map of
accounting and auditing
| class |
entity |
| sub-class of |
people (person) |
| full name, other names |
legal entity, corporation, legal person, body, agency,
organization, practice,
|
| description |
incorporated body
|
| has attributes |
date of incorporation . name .
place of business .
|
| instances |
corporation . government agency . partnership . separate vehicle . |
| carries out |
activity .
|
| is governed by |
board . partners . CEO
.
|
| (running of which) is covered
by |
corporate governance regulations .
|
notes
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.