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economic entity wikipedia jump to content main menu main menu move to sidebar hide navigation main page contents current events random article about wikipedia contact us contribute help learn to edit community portal recent changes upload file special pages search search appearance donate create account log in personal tools donate create account log in contents move to sidebar hide top 1 see also 2 references toggle the table of contents economic entity 9 languages العربية فارسی français ido қазақша polski русский українська 中文 edit links article talk english read edit view history tools tools move to sidebar hide actions read edit view history general what links here related changes upload file permanent link page information cite this page get shortened url print export download as pdf printable version in other projects wikidata item appearance move to sidebar hide from wikipedia the free encyclopedia concept in accounting this article needs more citations please help improve this article by adding citations to reliable sources unsourced material may be challenged and removed find sources economic entity news newspapers books scholar jstor december 2016 learn how and when to remove this message part of a series on accounting constant purchasing power historical cost management tax major types audit budget cost forensic financial fund governmental management social tax key concepts accounting period accrual constant purchasing power economic entity fair value going concern historical cost matching principle materiality revenue recognition unit of account selected accounts assets cash cost of goods sold depreciation amortization accounting equity expenses goodwill liabilities profit revenue accounting standards generally accepted principles generally accepted auditing standards convergence international financial reporting standards international standards on auditing management accounting principles financial statements annual report balance sheet cash flow equity income management discussion financial statement analysis bookkeeping bank reconciliation debits and credits double entry system fifo and lifo journal ledger general ledger trial balance auditing financial internal firms report sarbanes oxley act people and organizations accountants accounting organizations luca pacioli development history research positive accounting sarbanes oxley act misconduct creative earnings management error account hollywood off balance sheet two sets of books v t e an economic entity is one of the assumptions made in generally accepted accounting principles almost any type of organization or unit in society can be an economic entity examples of economic entities in accounting are hospitals companies municipalities and federal agencies the economic entity assumption states that the activities of the entity are to be kept separate from the activities of its owner and all other economic entities 1 see also edit piercing the corporate veil references edit jerry j weygandt 2019 hospitality financial accounting john wiley sons pp 41 isbn 978 0 471 27055 3 this accounting related article is a stub you can help wikipedia by adding missing information v t e retrieved from https en wikipedia org w index php title economic_entity oldid 1295198308 categories financial accounting accounting stubs hidden categories articles with short description short description is different from wikidata articles needing additional references from december 2016 all articles needing additional references all stub articles this page was last edited on 12 june 2025 at 08 59 utc text is available under the creative commons attribution sharealike 4 0 license additional terms may apply by using this site you agree to the terms of use and privacy policy wikipedia is a registered trademark of the wikimedia foundation inc a non profit organization privacy policy about wikipedia disclaimers contact wikipedia legal safety contacts code of conduct developers statistics cookie statement mobile view search search toggle the table of contents economic entity 9 languages add topic
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