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2. Partnership accounting - Wikipedia

   en.wikipedia.org/wiki/Partnership_accounting

   When two or more individuals engage in enterprise as co-owners, the organization is known as a partnership. This form of organization is popular among personal service enterprises, as well as in the legal and public accounting professions. The important features of and accounting procedures for partnerships are discussed and illustrated below.

3. Dissolution (law) - Wikipedia

   en.wikipedia.org/wiki/Dissolution_(law)

   Dissolution of a partnership is the first of two stages in the termination of a partnership. [1] "Winding up" is the second stage. [1] [2] Dissolution may also refer to the termination of a contract or other legal relationship; for example, a divorce is the dissolution of a marriage only if the husband or wife does not agree. If the husband and ...

4. De facto merger - Wikipedia

   en.wikipedia.org/wiki/De_Facto_Merger

   The de facto merger doctrine states that courts will look to substance over form when determining whether statutory merger law applies to a company's shareholders.Thus, where an asset acquisition leads to the same result as a statutory merger, these jurisdictions demand that shareholders are given the same rights as in the statutory merger.

5. Buy–sell agreement - Wikipedia

   en.wikipedia.org/wiki/Buy–sell_agreement

   A buy–sell agreement consists of several legally binding clauses in a business partnership or operating agreement or a separate, freestanding agreement, and controls the following business decisions: Who can buy a departing partner's or shareholder's share of the business (this may include outsiders or be limited to other partners/shareholders);

6. Corporate law - Wikipedia

   en.wikipedia.org/wiki/Corporate_law

   One benefit of shareholders' agreement is that they will usually be confidential, as most jurisdictions do not require shareholders' agreements to be publicly filed. Another common method of supplementing the corporate constitution is by means of voting trusts, although these are relatively uncommon outside the United States and certain ...

7. Entity concept - Wikipedia

   en.wikipedia.org/wiki/Entity_concept

   Under the business entity concept, a business holds separate entity and distinct from its owners. "The entity view holds the business 'enterprise to be an institution in its own right separate and distinct from the parties who furnish the funds" [1] An example is a sole trader or proprietorship. The sole trader takes money from the business by ...

8. AOL Mail

   mail.aol.com

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9. Statement of changes in equity - Wikipedia

   en.wikipedia.org/wiki/Statement_of_changes_in_equity

   IAS 1 requires a business entity to present a separate statement of changes in equity (SOCE) as one of the components of financial statements. The statement shall show: (IAS1.106) total comprehensive income for the period, showing separately amounts attributable to owners of the parent and to non-controlling interests