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Related Party Transactions - Overview

Author

Listed:
  • 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.

Suggested Citation

  • Alexandra Corlaciu & Adriana Tiron Tudor, 2011. "Related Party Transactions - Overview," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-6.
  • Handle: RePEc:alu:journl:v:2:y:2011:i:13:p:6
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    File URL: http://oeconomica.uab.ro/upload/lucrari/1320112/06.pdf
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    Citations

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    Cited by:

    1. Iuliana Oana Mihai & Riana Iren Radu, 2016. "A Literature Review of Accounting and Auditing Related Parties Tranzactions," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 406-411.

    More about this item

    Keywords

    Related party transactions; related party disclosures; transfer pricing;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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