国际会计准则第24号关联方披露外文翻译-会计审计(编辑修改稿)

国际会计准则第24号关联方披露外文翻译-会计审计(编辑修改稿)内容摘要：

n the same trade as the former partner. Alternatively, one party may refrain from acting because of the significant influence of another for example, a subsidiary may be instructed by its parent not to engage in research and development. 10. Because there is an inherent difficulty for management to determine the effect of influences which do not lead to transactions, disclosure of such effects is not required by this Standard. 11. Accounting recognition of a transfer of resources is normally based on the price agreed between the parties. Between unrelated parties the price is an arm39。 s length price. Related parties may have a degree of flexibility in the pricesetting 5 process that is not present in transactions between unrelated parties. 12. A variety of methods is used to price transactions between related parties. 13. One way of determining a price for a transaction between related parties is by the parable uncontrolled price method, which sets the price by reference to parable goods sold in an economically parable market to a buyer unrelated to the seller. Where the goods or services supplied in a related party transaction, and the conditions relating thereto, are similar to those in normal trading transactions, this method is often used. It is also often used for determining the cost of finance. 14. Where goods are transferred between related parties before sale to an independent party, the resale price method is often used. This reduces the resale price by a margin, representing an amount from which the reseller would seek to cover his costs and make an appropriate profit, to arrive at a transfer price to the reseller. There are problems of judgment in determining pensation appropriate to the reseller39。 s contribution to the process. This method is also used for transfers of other resources, such as rights and services. 15. Another approach is the costplus method, which seeks to add an appropriate markup to the supplier39。 s cost. Difficulties may be experienced in determining both the elements of cost attributable and the markup. Among the yardsticks that may assist in determining transfer prices are parable returns in similar industries on turnover or capital employed. 16. Sometimes prices of related party transactions are not determined under one of the methods described in paragraphs 13 to 15 above. Sometimes, no price is charged as in the examples of the free provision of management services and the extension of free credit on a debt. 17. Sometimes, transactions would not have taken place if the relationship had not existed. For example, a pany that sold a large proportion of its production to its parent pany at cost might not have found an alternative customer if the parent pany had not purchased the goods. Disclosure 18. In many countries the laws require financial statements to give disclosures 6 about certain categories of related parties. In particular, attention is focused on transactions with the directors of an enterprise, especially their remuneration and borrowings, because of the fiduciary nature of their relationship with the enterprise, as well as disclosures of significant interpany transactions and investments in and balances with group and associated panies and with directors. IAS 27, Consolidated Financial Statements and Accounting for Investments in Subsidiaries, and IAS 28, Accounting for Investments in Associates require disclosure of a list of significant subsidiaries and associates. IAS 8, Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies, requires disclosure of extraordinary items and items of ine and。