| 中外关联方会计准则比较研究 |
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| 引用本文： | 姚佳.中外关联方会计准则比较研究[J].财会通讯,2006(4). |
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| 作者姓名： | 姚佳 |
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| 作者单位： | 天津财经大学商学院 天津300222 |
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| 摘 要： | 本文主要对我国《企业会计准则——关联方关系及其交易的披露》进行简要的分析与评价,并进行了国际比较,对其存在的优势与不足提出看法和建议。
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| 关 键 词： | 关联方 关联方关系 关联方交易 披露 |
The Comparison research betweem Chinese And Foreign Countries` Accounting Standards of Related Parties |
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| Yao Jia.The Comparison research betweem Chinese And Foreign Countries` Accounting Standards of Related Parties[J].Communication of Finance and Accounting,2006(4). |
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| Authors: | Yao Jia |
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| Abstract: | This paper gives an analysis and appraisal on Chinese Accounting Standard for Business Enterprises: Disclosure of Related Party Relationships and Transactions. Through comparing it with related contents in international accounting standards, the author points out their advantages and disadvantages and gives suggestions about them. |
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| Keywords: | Related party Relationships Related party transactions Discloure |
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