摘要
本文针对关联方关系及其交易的披露具体准则在关联方定义、关联方关系认定、关联方交易认定、交易价格和关联方内容的披露五个方面存在的问题,结合国际惯例和上市公司实际情况,提出了完善该准则的具体思路。
First the article analyze the five problem of Accounting Standard for Business Enterprises:Disclosure of Related Party Relationships and Transactions in the definition of related party,the kinds of related party relationships,the kinds of related par-ty’s transaction,the price of related party’s transaction,the disclosure of related party relationships and transactions.Then the ar-tile give suggestions of solve the problem in light of the custom of international accounting and the fact of our listed company.
出处
《北京理工大学学报(社会科学版)》
2003年第6期33-35,共3页
Journal of Beijing Institute of Technology:Social Sciences Edition
关键词
关联方关系
关联方交易
披露
Related party’s relationships
Related party’s transaction
Disclosure.