国际会计准则第24号关联方披露【外文翻译】概要1.docVIP

本科毕业论文（设计） 外 文 翻 译 外文出处 International Financial Reporting Standards, 2002：412-415．　 外文作者 International Accounting Standards Board 原文： IAS24 Related Party Disclosures This reformatted International Accounting Standard supersedes the Standard originally approved by the Board in March 1984. It is presented in the revised format adopted for International Accounting 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 entitys 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. 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 common control with, the reporting enterprise. (This includes holding companies, subsidiaries and f