國際會計準(zhǔn)則第24號關(guān)聯(lián)方披露外文翻譯-會計審計-全文預(yù)覽
【正文】 前言》 的內(nèi)容一并閱讀。 (b) Amounts or appropriate proportions of outstanding items。 (g) License agreements。 (c) Rendering or receiving of services。s length price. Related parties may have a degree of flexibility in the pricesetting 5 process that is not present in transactions between unrelated parties. 12. A variety of methods is used to price transactions between related parties. 13. One way of determining a price for a transaction between related parties is by the parable uncontrolled price method, which sets the price by reference to parable goods sold in an economically parable market to a buyer unrelated to the seller. Where the goods or services supplied in a related party transaction, and the conditions relating thereto, are similar to those in normal trading transactions, this method is often used. It is also often used for determining the cost of finance. 14. Where goods are transferred between related parties before sale to an independent party, the resale price method is often used. This reduces the resale price by a margin, representing an amount from which the reseller would seek to cover his costs and make an appropriate profit, to arrive at a transfer price to the reseller. There are problems of judgment in determining pensation appropriate to the reseller39。 (ii) Trade unions。 (b) In parent financial statements when they are made available or published with the consolidated financial statements。 (b) Associates (see IAS 28, Accounting for Investments in Associates)。s financial statements contain the disclosures necessary to draw attention to the possibility that its financial position and profit or loss may have been affected by the existence of related parties and by transactions and outstanding balances with such parties. Scope 1. This Standard should be applied in dealing with related parties and transactions between a reporting enterprise and its related parties. The requirements of this Standard apply to the financial statements of each reporting enterprise. 2. This Standard applies only to those related party relationships described in paragraph 3, as modified by paragraph 6. 2 3. This Standard deals only with those related party relationships described in (a) to (e) below: (a) Enterprises that directly, or indirectly through one or more intermediaries, control, or are controlled by, or are under mon control with, the reporting enterprise. (This includes holding panies, subsidiaries and fellow subsidiaries)。 and (e) Enterprises in which a substantial interest in the voting power is owned, directly or indirectly, by any person described in (c) or (d) or over which such a person is able to exercise significant influence. This includes enterprises owned by directors or major shareholders of the reporting enterprise and enterprises that have a member of key management in mon with the reporting enterprise. In considering each possible related party relationship, attention is directed to the substance of the relationship, and not merely the legal form. 4. No disclosure of transactions is required: (a) In consolidated financial statements in respect of intragroup transactions。 (b) (i) Providers of finance。 and (c) A single customer, supplier, franchisor, distributor, or general agent with whom an enterprise transacts a significant volume of business merely by virtue of the resulting economic dependence. The Related Party Issue 7. Related party relationships are a normal feature of merce and business. For example, enterprises frequently carry on separate parts of their activities through subsidiary or associated enterprises and acquire interests i
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