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.
The major divisions of the law of ancient Rome, as contained within the Justinian and Theodosian law codes, consisted of Ius Civile, Ius Gentium, and Ius Naturale. The Ius Civile (Citizen Law) was the body of common laws that applied to Roman citizens. The Praetores Urbani (sg.