Related party: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Add link.) |
(Add definition. Source: Linked pages) |
||
| (One intermediate revision by one other user not shown) | |||
| Line 1: | Line 1: | ||
1. ''Treasury - financial reporting.'' | |||
For financial reporting purposes, related parties are companies or other entities under common control. | |||
Relevant | Relevant financial reporting standards include IAS 24, and Section 33 of FRS 102. | ||
2. ''Treasury - corporate finance - listed companies - listing rules - UK - Financial Conduct Authority (FCA) - UK Listing Rules (UKLR).'' | |||
A related party as defined by the UK Listing Rules (UKLR), in the context of related party transactions. | |||
== See also == | == See also == | ||
*[[Associate]] | |||
*[[Company]] | |||
*[[Corporate finance]] | |||
*[[Entity]] | |||
*[[Financial Conduct Authority]] (FCA) | |||
*[[Financial reporting]] | |||
*[[FRS 102]] | *[[FRS 102]] | ||
*[[IAS 24]] (related party disclosures) | |||
*[[Listing Rules]] | |||
* [[Party]] | * [[Party]] | ||
* [[Related party transaction]] | |||
* [[Relationship]] | * [[Relationship]] | ||
*[[Significant influence]] | |||
*[[Transfer pricing]] | *[[Transfer pricing]] | ||
*[[Treasury]] | |||
*[[Unrelated party]] | *[[Unrelated party]] | ||
*[[UK Listing Rules]] (UKLR) | |||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
Latest revision as of 01:20, 5 August 2024
1. Treasury - financial reporting.
For financial reporting purposes, related parties are companies or other entities under common control.
Relevant financial reporting standards include IAS 24, and Section 33 of FRS 102.
2. Treasury - corporate finance - listed companies - listing rules - UK - Financial Conduct Authority (FCA) - UK Listing Rules (UKLR).
A related party as defined by the UK Listing Rules (UKLR), in the context of related party transactions.
