The definition of a public business entity will be used in considering the scope of new financial guidance and will identify whether the guidance does or does not apply to public business entities. The definition excludes a not-for-profit entity within the scope of Topic 958 or an employee benefit plan within the scope of
Roman law, the law of ancient Rome from the time of the founding of the city in 753 bce until the fall of the Western Empire in the 5th century ce. It remained in use in the Eastern, or Byzantine, Empire until 1453. As a legal system, Roman law has affected the development of law in most of Western civilization as well as in parts of the East.
The Roman Empire was the largest empire of the ancient world. Its capital was Rome, and its empire was based in the Mediterranean. The Empire dates from 27 BC, when Octavian became the Emperor, Augustus, till it fell in 476 AD, marking the end of the Ancient World and the beginning of the Middle Ages, or Dark Ages. The empire was the third stage of Ancient Rome. Rome was first ruled by Roman kings, then by the Roman Republic, then by an emperor. Many modern lands were once part of the Roman Empi