Entity: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Administrator (CSV import) |
imported>Doug Williamson m (Spacing) |
||
| Line 1: | Line 1: | ||
# In a commercial context, the business ''entity'' refers to the whole of the business undertaking, regardless of whether it is financed by equity alone or by a combination of equity and debt. The Entity Value is therefore the total value of the Equity plus the Debt. In this context the entity is also sometimes known as the Enterprise (and the entity value as the Enterprise Value). | |||
In a commercial context, the business ''entity'' refers to the whole of the business undertaking, regardless of whether it is financed by equity alone or by a combination of equity and debt. | 2. ''Financial reporting''. The reporting unit for which financial information is summarised and presented. For example a company or a group of companies. | ||
3. ''Tax''. A business unit which is subject to taxation. For example a company or a branch of a company established in another country. | |||
The Entity Value is therefore the total value of the Equity plus the Debt. | |||
In this context the entity is also sometimes known as the Enterprise (and the entity value as the Enterprise Value). | |||
2. ''Financial reporting''. | |||
The reporting unit for which financial information is summarised and presented. For example a company or a group of companies. | |||
3. ''Tax''. | |||
A business unit which is subject to taxation. For example a company or a branch of a company established in another country. | |||
== See also == | == See also == | ||
* [[Debt]] | * [[Debt]] | ||
* [[Equity]] | * [[Equity]] | ||
Revision as of 20:35, 13 August 2013
- In a commercial context, the business entity refers to the whole of the business undertaking, regardless of whether it is financed by equity alone or by a combination of equity and debt. The Entity Value is therefore the total value of the Equity plus the Debt. In this context the entity is also sometimes known as the Enterprise (and the entity value as the Enterprise Value).
2. Financial reporting. The reporting unit for which financial information is summarised and presented. For example a company or a group of companies. 3. Tax. A business unit which is subject to taxation. For example a company or a branch of a company established in another country.
