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Term: Accounting -> Public Entity
Term:

Public Entity

Definition:

Any entity that: (a) trades securities in a public market either on a stock exchange or in the over-the-counter market; (b) makes a filing with a regulatory agency in preparation for the sale of any classes of its securities in a public market; (c) is a subsidiary, corporate joint venture, or other entity controlled by either (a) or (b).

Related terms:

Callable bonds

Going concern
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