文件分享(国外英语).docVIP

文件分享(国外英语资料) The fourth chapter The definition of related-party transactions The definition of related-party transactions is based on the relevant party definition. It is only by making clear that those companies and individuals are related parties that can accurately define related-party transactions. Chinas ministry of finance issued accounting standards for enterprises no. 36 - related party disclosure rules, related party transactions refers to the transfer of resources or obligations between related parties, regardless of whether a price. Released by the China securities regulatory commission issued supervision department the stock issuance examination memorandum no. 14, the definition of significant related party transactions are: the issuer and its affiliated parties to reach a total amount of related party transactions is higher than 30 million yuan or higher than the latest audited net asset value of 5% of the related party transactions. Through the above criteria for the relevant party transactions, we can see that the related party transactions have the following characteristics: First of all, the affiliated party transactions is the judgment standard in accordance with the related parties, constitute the affiliated party relations between enterprises and between enterprises and individuals, which is under the condition of the affiliated party already exist, and associated transactions between the parties. Second, the transfer of resources or obligations is the main characteristic of related party transactions. At the same time, the risk and reward are transferred when resources and obligations are transferred. Finally, the transfer price of resources or obligations between the relevant parties is the key to understanding related-party transactions. The nature of related-party transactions Nature of related party transactions is an important theoretical problem, which has basically reached a consensus in the theoretical circle both at home and abroad, the