RELATED PARTY TRANSACTIONS – OVERVIEW
Journal Title: Annales Universitatis Apulensis series Oeconomica - Year 2011, Vol 13, Issue 2
Abstract
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.
Authors and Affiliations
Corlaciu Alexandra , Tudor Adriana Tiron
Keywords
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