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.
Holy Roman Empire. A political entity in western Europe from 800 to 1806. It was initially known as the Empire in the West. In the 11th century it was called the Roman Empire and in the 12th century the Holy Empire.ackground. The Holy Roman Empire was an attempt to revive the Western Roman Empire, whose legal and political structure deteriorated during the 5th and 6th centuries, to be replaced by independent kingdoms ruled by Germanic nobles. The Roman imperial office was vacant after the deposition of Romulus Augustulus in 476.