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Related Party Transactions - Overview

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Author Info

  • Alexandra Corlaciu

    (‘Babes Bolyai‘ University of Cluj Napoca)

  • Adriana Tiron Tudor

    (‘Babes Bolyai‘ University of Cluj Napoca)

Abstract

The purpose of the present investigation is to provide a short overview of themain implications arising from carrying related parties transactions: accounting reporting(related party disclosures - IAS 24), auditing (audit procedures for related partytransactions), taxation (issues regarding the transfer prices used for intra-grouptransactions). Although this research does not identify a problem with the scope to solve ithowever the utility might be observed by its contribution to the future developments, byproviding premises for forthcoming studies in the ‘related party transactions‘ field.

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Bibliographic Info

Article provided by Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia in its journal Annales Universitatis Apulensis Series Oeconomica.

Volume (Year): 2 (2011)
Issue (Month): 13 ()
Pages: 6

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Handle: RePEc:alu:journl:v:2:y:2011:i:13:p:6

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Keywords: Related party transactions; related party disclosures; transfer pricing;

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