关联交易
关联方交易是指在交易前就存在联系的两家公司之间进行的交易[1]。国际财务报告准则IAS 24 要求公司在其财务报表中要披露关联方交易。[2]
参考文献
- ^ Hillier, David; Ross, Stephen; Westerfield, Randolph; Jaffe, Jeffrey; Jordan, Bradford. Corporate Finance 2nd European. Berkshire: McGraw-Hill Education. 2013: 34–35. ISBN 9780077139148.
- ^ Related Party Disclosures (IAS 24). IFRScommunity.com. 26 February 2020 [2020-08-07]. （原始内容存档于2021-12-29）.