国际会计准则---关联方披露（International accounting standards - Related Party Disclosures）.docVIP

国际会计准则---关联方披露（International accounting standards - Related Party Disclosures） International accounting standards - Related Party Disclosures International Accounting Standards No. twenty-fourth, revision 200X target The objective of this code is to regulate disclosure of information about transactions between related parties and entities and their associated parties. Range 1. the guidelines apply to: (1) to confirm the relationship between the parties concerned and the transactions and outstanding balances between the entity and its associated parties; (2) to confirm the circumstances under which the general financial statements require disclosure of items in (1); (3) determine the disclosures to be made about these projects. 2. the guidelines do not require disclosure of management remuneration, business expenses, allowances and similar projects paid by entities during their daily operations. 3. this standard does not require the parent company or subsidiary company to provide separate financial statements or released in the consolidated financial statements and the real group of the genus, the disclosure of related party transactions and outstanding balances (see paragraph third). 4. in the enterprise group, related party transactions and outstanding balances are disclosed in the entitys separate financial statements, except in accordance with the requirements of the third paragraph. When the groups consolidated financial statements are prepared, the related party transactions and outstanding balances within the group are offset. The purpose of disclosing related parties 5., the relationship between related parties is a common feature of business activities. For example, entities often carry out part of its business activities through subsidiaries or affiliated entities; often to invest or trade purposes to buy other entities to buy equity, equity share of big enough to make investors for investors to control or joint control, or can be on the financial and opera