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 Western Empire ceased to exist in 476 CE when the Goths took control, but the Empire continued on in the east, with its capital in Constantinople and was commonly known as the Roman Empire. 1  Rome began as a kingdom around 800 BCE and was then a republic, before becoming an empire. The first Roman Emperor was Octavius, who took the imperial name Augustus. He became emperor in 31 BCE. The Roman Empire split into a Western Roman Empire and an Eastern Roman Empire in 395 CE. The Western Empire ended in 476 CE. The Eastern Empire, or Byzantine Empire, ended in 1453. Depending on how you define the Roman Empire: The united empire lasted 426 years; The Western Empire lasted a further 81 years, for a total of 507 years