RELATED PARTY TRANSACTIONS - OVERVIEW

Alexandra Corlaciu and Adriana Tiron Tudor

Annales Universitatis Apulensis Series Oeconomica, 2011, vol. 2, issue 13, 6

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

Keywords: Related party transactions; related party disclosures; transfer pricing (search for similar items in EconPapers)
JEL-codes: H25 H26 M41 M42 (search for similar items in EconPapers)
Date: 2011
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Citations: View citations in EconPapers (1)

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