3 paragraphs found in SAC 1
… In the Discussion section of this Statement, the term “entity” should be read as referring also to an … economic entity, except where the narrower meaning of the term is specified. …
… entity. (Entities which are significantly influenced are termed associated entities.) This means that in preparing …
… those of the controlling entity. The group, which may be termed an economic entity, will be a reporting entity where … of the circumstances of the particular entities. In determining whether control exists, the factors to be …