國(guó)際會(huì)計(jì)準(zhǔn)則第24號(hào)關(guān)聯(lián)方披露外文翻譯-會(huì)計(jì)審計(jì)-wenkub
2023-05-19 14:47:02 本頁(yè)面
【正文】 ng Standards in 1991 onwards. No substantive changes have been made to the original approved text. Certain terminology has been changed to bring it into line with current IASC practice. The standards, which have been set in bold italic type, should be read in the context of the background material and implementation guidance in this Standard, and in the context of the Preface to International Accounting Standards. International Accounting Standards are not intended to apply to immaterial items (see paragraph 12 of the Preface). Objective The objective of this Standard is to ensure that an entity39。 (d) Key management personnel, that is, those persons having authority and responsibility for planning, directing and controlling the activities of the reporting enterprise, including directors and officers of panies and close members of the families of such individuals。 and (d) In financial statements of statecontrolled enterprises of transactions with other state controlled enterprises. Definitions 3 5. The following terms are used in this Standard with the meanings specified: Related party parties are considered to be related if one party has the ability to control the other party or exercise significant influence over the other party in making financial and operating decisions. Related party transaction a transfer of resources or obligations between related parties, regardless of whether a price is charged. Control ownership, directly, or indirectly through subsidiaries, of more than one half of the voting power of an enterprise, or a substantial interest in voting power and the power to direct, by statute or agreement, the financial and operating policies of the management of the enterprise. Significant influence (for the purpose of this Standard) participation in the financial and operating policy decisions of an enterprise, but not control of those policies. Significant influence may be exercised in several ways, usually by representation on the board of directors but also by, for example, participation in the policy making process, material interpany transactions, Inter change of managerial personnel or dependence on technical information. Significant Influence may be gained by share ownership, statute or agreement. With share ownership, significant influence is presumed in accordance with the definition contained in IAS 28, Accounting for Investments in Associates. 6. In the context of this Standard, the following are deemed not to be related parties: (a) Two panies simply because they have a director in mon, notwithstanding paragraphs 3 (d) and (e) above, (but it is necessary to consider the possibility, and to assess the likelihood, that the director would be able to affect the policies of both panies in their mutual dealings)。 (iv) Government departments and agencies, In the course of their normal dealings with an enterprise by virtue only of those 4 dealings (although they may circumscribe the freedom of action of an enterprise or participate in its decisionmaking process)。s cost. Difficulties may be experienced in determining both the elements of cost attributable and the markup. Among the yardsticks that may assist in determining transfer prices are parable returns in similar industries on turnover or capital employed. 16. Sometimes prices of related party transactions are not determined under one of the methods described in paragraphs 13 to 15 above. Sometimes, no price is charged as in the examples of the free provision of management services and the extension of free credit on a debt. 17. Sometimes, transactions would not h
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