On January 7, 2026, the Securities and Exchange Commission (the “SEC”) proposed updates to the definition of “small entity” ...

WASHINGTON — With another round of eligibility restrictions taking effect next year, automakers once again must decide how badly they want their electric vehicles to qualify for consumer tax credits.

As its parent foundation works to develop a plan on improving private company accounting standards, FASB is trying to determine which entities can call themselves nonpublic. FASB announced Wednesday ...

(Data West Research Agency definition: see GIS glossary.) An entity or geographic feature that occupies a position in space about which data describing the attributes of the entity and its geographic ...

Business bookkeeping gets very complex, with divisions and subsidiaries requiring their own set of accounts. When the business accounting records are established, every account is titled and assigned ...

A database model that describes the attributes of entities and the relationships among them. An entity is a file (table). Today, ER models are often created graphically, and software converts the ...