FASB and the IASB Thursday published an exposure draft, Conceptual Framework for Financial Reporting: The Reporting Entity, that is part of a joint project between the boards to develop a common and ...

Louella Moore, Carving Nature at Its Joints: The Entity Concept in an Entangled Society, The Accounting Historians Journal, Vol. 44, No. 2 (December 2017), pp. 125-138 ...

David H. Li, Alternative Accounting Procedures and the Entity Concept, The Accounting Review, Vol. 38, No. 1 (Jan., 1963), pp. 52-55 ...