Entity and Freehold: Difference between pages

From ACT Wiki
(Difference between pages)
Jump to navigationJump to search
imported>Doug Williamson
(Expand. Source: Bank for International Settlements Statistical Release, May 2016.)
 
imported>Doug Williamson
(Update link.)
 
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).
Permanent and absolute ownership of land or buildings.
#''Financial reporting''.  The reporting unit for which financial information is summarised and presented.  For example a company or a group of companies.
 
#''Tax''.  A business unit which is subject to taxation.  For example a company or a branch of a company established in another country.
In some cases, the owner of a freehold (the freeholder) may choose to lease the property to a tenant.
#More broadly, any corporation, organisation or person that exists as a separately identifiable unit. Evidence of being 'separately identifiable' would include the ability to produce a meaningful and complete set of financial reporting information if it were required.




== See also ==
== See also ==
* [[Debt]]
* [[Assets]]
* [[Equity]]
* [[Contract]]
* [[Corporate value]]
* [[Contract hire]]
* [[Concentration]]
* [[Contract purchase]]
* [[Dry]]
* [[Finance lease]]
* [[FLA]]
* [[Hire purchase]]
* [[Ijara]]
* [[Leasehold]]
* [[Lessee]]
* [[Lessor]]
* [[Operating lease]]
* [[Sale and leaseback]]
* [[Tenant]]
* [[Tenure]]
* [[Wet]]
 
 
===Other links===
*[http://www.treasurers.org/node/8924 Students: A lesson on leases, The Treasurer, April 2013]
 
:''With lease accounting exam questions, the hard marks tend to be scored while easier marks are often missed.''


[[Category:Accounting,_tax_and_regulation]]
:''This article explains how to pick up points painlessly.''
[[Category:Corporate_finance]]

Revision as of 15:20, 20 August 2017

Permanent and absolute ownership of land or buildings.

In some cases, the owner of a freehold (the freeholder) may choose to lease the property to a tenant.


See also


Other links

With lease accounting exam questions, the hard marks tend to be scored while easier marks are often missed.
This article explains how to pick up points painlessly.
Retrieved from ‘https://wiki.treasurers.org/w/index.php?title=Entity&oldid=22247’