UK Accounting Glossary
If the name in use in the course of operation for a business differs from the legal name of the entity, that business is said to be “doing business as” whatever name it has chosen to use. The flexible “doing business as” technique has several applications. A legal entity can be created in advance without concern for the name selected then later appropriated for a new venture by selecting a name for doing business as. Doing business as an assumed name facilitates rebranding. Legally distinct but related business entities may collectively all be doing business as a single entity for liability reasons. For many years the old American Telephone and Telegraph Company was doing business as AT&T, before eventually changing its legal name to AT&T. At that point, it was no longer simply doing business as AT&T. Many businesses today are doing business as something other than their official or original name. Doing business as is usually abbreviated as DBA.
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This glossary post was last updated: 9th February 2020.