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Related party disclosures in the financial statements of the companies

Author

Listed:
  • Lyubomira Dimitrova

    (University of Economics - Varna)

Abstract

Related party transactions and relationships between them, are subject to mandatory disclosure in the financial statements under national and international accounting standards. The need for disclosure is based on the principle of transparency (true and fair view), as these transactions can have a significant impact on the operation and accordingly on the financial indicators of the entities. The hereby focuses on commentary and analysis of the legal provisions regarding disclosure of related party transactions, as well as outlining the problematic issues in their application.

Suggested Citation

  • Lyubomira Dimitrova, 2013. "Related party disclosures in the financial statements of the companies," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, issue 1, pages 56-64, November.
    • Handle: RePEc:vra:journl:y:2013:i:1:p:56-64
    as

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    File URL: http://www.su-varna.org/izdanij/Ikonomika-13/Pages%2056-64.pdf
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    More about this item

    Keywords

    related parties; disclosures; related party transactions; financial statements;
    All these keywords.

    JEL classification:

    • A00 - General Economics and Teaching - - General - - - General

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