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In the United States, the phrase "doing business as" (abbreviated to DBA, dba, d.b.a., or d/b/a) is used, [1] [2] among others, such as assumed business name [3] or fictitious business name. [4] In Canada , " operating as " (abbreviated to o/a ) and " trading as " are used, although " doing business as " is also sometimes used.
It is common practice in legal documents to cite other publications by using standard abbreviations for the title of each source. Abbreviations may also be found for common words or legal phrases. Such citations and abbreviations are found in court decisions, statutes, regulations, journal articles, books, and other documents.
As with the KG, the legal form of the general partner, followed by "& Compagnie" (shortened to & Co.), must be included if it is another limited company, resulting in combined legal forms such as: GmbH & Co. KGaA: the general partner is a GmbH; AG & Co. KGaA: the general partner is an AG; SE & Co. KGaA: the general partner is a societas Europaea
The Government of Canada (French: Gouvernement du Canada) is the body responsible for the federal administration of Canada.The term Government of Canada refers specifically to the executive, which includes ministers of the Crown (together in the Cabinet) and the federal civil service (whom the Cabinet direct); it is alternatively known as His Majesty's Government (French: Gouvernement de Sa ...
The Parliament of Canada is the legislative body of the government of Canada. The Parliament is composed of the House of Commons (lower house), the Senate (upper house), and the sovereign, represented by the governor general. Most major legislation originates from the House, as it is the only body that is directly elected.
They are organized by alphabetical order and are updated and amended by the Government of Canada from time to time. [1] [2] The Revised Statutes of Canada (RSC) consolidates current federal laws in force, incorporating amendments into acts, adding new substantive acts enacted since the last revision and deleting rescinded acts.
DBA (airline), a former low-cost German airline; Defense Base Act, type of insurance that covers employees at U.S. defense bases overseas; Doing business as, a legal term related to the name a business uses; The Barge Association, formerly "Dutch Barge Association" (DBA): a club for leisure users of European inland waterways.
Generally Accepted Accounting Principles (GAAP) [a] of Canada provided the framework of broad guidelines, conventions, rules and procedures of accounting.In early 2006, the AcSB decided to completely converge Canadian GAAP with international GAAP, i.e. International Financial Reporting Standards (IFRS), as set by the International Accounting Standards Board (IASB), for most entities that must ...