Related party: Difference between revisions
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imported>Doug Williamson (Create the page. Sources: FRS 8 page, ACT CertFin CT 3.1.1 Tax systems, page 11.) |
imported>Doug Williamson (Update for FRS 102) |
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Related parties are companies or other entities under common control. | Related parties are companies or other entities under common control. | ||
Relevant accounting standards include Section 33 of FRS 102. | |||
== See also == | == See also == | ||
*[[FRS | *[[FRS 102]] | ||
*[[Transfer pricing]] | *[[Transfer pricing]] | ||
*[[Unrelated party]] | *[[Unrelated party]] |
Revision as of 11:55, 6 November 2015
Related parties are companies or other entities under common control.
Relevant accounting standards include Section 33 of FRS 102.