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)(存儲(chǔ)版)
【正文】 動(dòng)。 1關(guān)聯(lián)方之間的交易有一種定價(jià)方法是根據(jù)不受控制的可比價(jià)格，即參照在一個(gè)經(jīng)濟(jì) 上可比較的市場(chǎng)上向與賣方非關(guān)聯(lián)的買方出售可比產(chǎn)品的情況來制訂價(jià)格。在確定可歸屬的成本要素和附加額時(shí)都可能發(fā)生一些困難。 此外，國(guó)際會(huì)計(jì)準(zhǔn)則第 5 號(hào)“財(cái)務(wù)報(bào)表應(yīng)披露的信息”，要求披露公司之間重大的交易，對(duì)集團(tuán)內(nèi)公司和聯(lián)營(yíng)公司的投資，以及與集團(tuán)內(nèi)公司、聯(lián)營(yíng)公司和董事們 往來的余額。 2性質(zhì)類似的項(xiàng)目可以用匯總的方式予以披露，除非為了了解關(guān)聯(lián)方之間的交易對(duì)報(bào) 告企業(yè)財(cái)務(wù)報(bào)表的影響而需要分別予以披露。 出處：國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)，國(guó)際會(huì)計(jì)準(zhǔn)則， 2020： 412415． 。 2如果在關(guān)聯(lián)方之間發(fā)生了交易，則報(bào)告企業(yè)應(yīng)披露關(guān)聯(lián)方之間的相互關(guān)系的性質(zhì)， 以及為了了解財(cái)務(wù)報(bào)表所必須了解的交易類型與交易要素。 披露 1在很多國(guó)家，法律要求財(cái)務(wù)報(bào)表對(duì)某些類別的關(guān)聯(lián)方給予披露。這一方法也可用于其他資源的轉(zhuǎn)移，諸如權(quán)利與勞務(wù)等。而關(guān) 聯(lián)方之間在定價(jià)過程中可能具有一定程度的靈活性，這一點(diǎn)在非關(guān)聯(lián)方之間 是不會(huì)出現(xiàn)的。僅是這種相互關(guān)系的存在，就可能足以影響報(bào)告企業(yè)與其他各方的交易。 不應(yīng)當(dāng)僅以日常往來為由而視其為關(guān)聯(lián)方（雖然它們可能限制一個(gè)企業(yè)的行動(dòng)自由，或是參與其決策過程）。 定義 本號(hào)準(zhǔn)則所使用的下列術(shù)語，具有特定的含義： 關(guān)聯(lián)方，是指在制訂財(cái)務(wù)或經(jīng)營(yíng)決策中，如果一方有能力控制另一方，或?qū)α硪环绞┘又卮笥绊懀瑒t認(rèn)為它們是有關(guān)聯(lián)的。 目的 本準(zhǔn)則的目標(biāo)是確保報(bào)告企業(yè)的財(cái)務(wù)報(bào)告中披露可能會(huì)對(duì)報(bào)告企業(yè)的財(cái)務(wù)狀況和盈虧狀況產(chǎn)生影響的必要的關(guān)聯(lián)方關(guān)系以及與這些關(guān)聯(lián)方的交易及其余額的信息。 (i) Guarantees and collaterals。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 have taken place if the relationship had not existed. For example, a pany that sold a large proportion of its production to its parent pany at cost might not have found an alternative customer if the parent pany had not purchased the goods. Disclosure 18. In many countries the laws require financial statements to give disclosures 6 about certain categories of related parties. In particular, attention is focused on transactions with the directors of an enterprise, especially their remuneration and borrowings, because of the fiduciary nature of their relationship with the enterprise, as well as disclosures of significant interpany transactions and investments in and balances with group and associated panies and with directors. IAS 27, Consolidated Financial Statements and Accounting for Investments in Subsidiaries, and IAS 28, Accounting for Investments in Associates require disclosure of a list of significant subsidiaries and associates. IAS 8, Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies, requires disclosure of extraordinary items and items of ine and expense within profit or loss from ordinary activities that are of such size, nature or incidence that their disclosure is relevant to explain the performance of the enterprise for the period. 19. The following are examples of situations where related party transactions may lead to disclosures by a reporting enterprise in the period which they affect: (a) Purchases or sales of goods (finished or unfinished)。 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 statut
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