Federer has won the most matches in Grand Slam events (307) and is the first to record 65+ wins at each Grand Slam tournament. Federer's ATP tournament records include winning a record six ATP World Tour Finals, playing in the finals at all nine ATP Masters 1000 tournaments (a record shared with Djokovic and Nadal).
Business Entity Principle. The business entity concept is an accounting principle that requires a business to be accounted for and treated as a separate entity from its owners. In other words, GAAP realizes that a business and its owner are two different things. The business is the entity that attempts to generate profits from its operations; where as, an owner is someone who attempts to generate returns on his or her investment in the business.
Single-Entity Business vs. Multi-Entity Business. A single entity can be a standalone business or a segment, department, or operating unit within a business. For example, a company's leadership may direct financial managers to prepare a single-entity report for the business region of North America, enabling senior executives to figure out why the business region of Europe, Middle East and Africa is trailing the North America region in terms of profitability.