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Формирование Учетной Политики Предприятия Относительно Связанных Сторон


  • Б. Засадный

    (Киевский национальный университет имени Тараса Шевченка)


В статье обоснованы подходы к классификации связанных сторон, определены критерии связанности лиц, осуществлено критический анализ методов определения цены при трансфертных операциях между связанными сторонами и предложен фрагмент приказа об учетной политике, в котором отображается информация о связанных сторонах.

Suggested Citation

  • Б. Засадный, 2015. "Формирование Учетной Политики Предприятия Относительно Связанных Сторон," Вестник Киевского национального университета имени Тараса Шевченко. Экономика., Socionet;Киевский национальный университет имени Тараса Шевченко, vol. 33(175), pages 24-30.
  • Handle: RePEc:scn:pnoeeq:175a4

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