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Related Party Transactions - Overview

Author

Listed:
  • Alexandra Corlaciu
  • Adriana Tiron Tudor

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.

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;
    All these keywords.

    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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