期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2011
卷号：2
期号：13
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：The purpose of the present investigation is to provide a short overview of the main implications arising from carrying related parties transactions: accounting reporting (related party disclosures – IAS 24), auditing (audit procedures for related party transactions), taxation (issues regarding the transfer prices used for intra-group transactions). Although this research does not identify a problem with the scope to solve it however the utility might be observed by its contribution to the future developments, by providing premises for forthcoming studies in the “related party transactions” field.
关键词：Related party transactions; related party disclosures; transfer pricing
