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: Holy Roman Empire, the varying complex of lands in western and central Europe ruled over first by Frankish and then by German kings for 10 centuries (800â1806). (For histories of the territories governed at various times by the empire, see France; Germany; Italy.) The precise term Sacrum Romanum Imperium dates only from 1254, though the term Holy Empire reaches back to 1157, and the term Roman Empire was used from 1034 to denote the lands under Conrad IIâs rule. The term Roman emperor is older, dating from Otto II (died 983).