國(guó)際會(huì)計(jì)準(zhǔn)則第24號(hào)關(guān)聯(lián)方披露外文翻譯

1、<p>　　本科畢業(yè)論文（設(shè)計(jì)）</p><p>　　外 文 翻 譯</p><p>　　外文出處 International Financial Reporting Standards, 2002：412-415．　 </p><p>　　外文作者 Internatio

2、nal Accounting Standards Board </p><p><b>　　原文：</b></p><p>　　IAS24 Related Party Disclosures</p><p>　　This reformatted International A

3、ccounting Standard supersedes the Standard originally approved by the Board in March 1984. It is presented in the revised format adopted for International Accounting Standards in 1991 onwards. No substantive changes have

4、 been made to the original approved text. Certain terminology has been changed to bring it into line with current IASC practice. </p><p>　　The standards, which have been set in bold italic type, should be re

5、ad in the context of the background material and implementation guidance in this Standard, and in the context of the Preface to International Accounting Standards. International Accounting Standards are not intended to a

6、pply to immaterial items (see paragraph 12 of the Preface). </p><p><b>　　Objective</b></p><p>　　The objective of this Standard is to ensure that an entity's financial statements

7、contain the disclosures necessary to draw attention to the possibility that its financial position and profit or loss may have been affected by the existence of related parties and by transactions and outstanding balance

8、s with such parties.</p><p><b>　　Scope </b></p><p>　　1. This Standard should be applied in dealing with related parties and transactions between a reporting enterprise and its relate

9、d parties. The requirements of this Standard apply to the financial statements of each reporting enterprise. </p><p>　　2. This Standard applies only to those related party relationships described in paragrap

10、h 3, as modified by paragraph 6. </p><p>　　3. This Standard deals only with those related party relationships described in (a) to (e) below: </p><p>　　(a) Enterprises that directly, or indirectl

11、y through one or more intermediaries, control, or are controlled by, or are under common control with, the reporting enterprise. (This includes holding companies, subsidiaries and fellow subsidiaries); </p><p&

12、gt;　　(b) Associates (see IAS 28, Accounting for Investments in Associates); </p><p>　　(c) Individuals owning, directly or indirectly, an interest in the voting power of the reporting enterprise that gives th

13、em significant influence over the enterprise, and close members of the family [1] of any such individual; </p><p>　　(d) Key management personnel, that is, those persons having authority and responsibility fo

14、r planning, directing and controlling the activities of the reporting enterprise, including directors and officers of companies and close members of the families of such individuals; and </p><p>　　(e) Enterp

15、rises in which a substantial interest in the voting power is owned, directly or indirectly, by any person described in (c) or (d) or over which such a person is able to exercise significant influence. This includes enter

16、prises owned by directors or major shareholders of the reporting enterprise and enterprises that have a member of key management in common with the reporting enterprise. In considering each possible related party relatio

17、nship, attention is directed to the substance of t</p><p>　　4. No disclosure of transactions is required:</p><p>　　(a) In consolidated financial statements in respect of intra-group transactions

18、; </p><p>　　(b) In parent financial statements when they are made available or published with the consolidated financial statements; </p><p>　　(c) In financial statements of a wholly-owned subsi

19、diary if its parent is incorporated in the same country and provides consolidated financial statements in that country; and </p><p>　　(d) In financial statements of state-controlled enterprises of transactio

20、ns with other state- controlled enterprises. </p><p>　　Definitions </p><p>　　5. The following terms are used in this Standard with the meanings specified: </p><p>　　Related party -

21、parties are considered to be related if one party has the ability to control the other party or exercise significant influence over the other party in making financial and operating decisions.</p><p>　　Relat

22、ed party transaction - a transfer of resources or obligations between related parties, regardless of whether a price is charged. </p><p>　　Control - ownership, directly, or indirectly through subsidiaries, o

23、f more than one half of the voting power of an enterprise, or a substantial interest in voting power and the power to direct, by statute or agreement, the financial and operating policies of the management of the enter

24、prise. </p><p>　　Significant influence (for the purpose of this Standard) - participation in the financial and operating policy decisions of an enterprise, but not control of those policies. Significant infl

25、uence may be exercised in several ways, usually by representation on the board of directors but also by, for example, participation in the policy making process, material intercompany transactions, Inter change of manage

26、rial personnel or dependence on technical information. Significant Influence may be gained</p><p>　　6. In the context of this Standard, the following are deemed not to be related parties: </p><p&g

27、t;　　(a) Two companies simply because they have a director in common, notwithstanding paragraphs 3 (d) and (e) above, (but it is necessary to consider the possibility, and to assess the likelihood, that the director would

28、 be able to affect the policies of both companies in their mutual dealings); </p><p>　　(b) (i) Providers of finance; </p><p>　　(ii) Trade unions; </p><p>　　(iii) Public utilities; &

29、lt;/p><p>　　(iv) Government departments and agencies, </p><p>　　In the course of their normal dealings with an enterprise by virtue only of those dealings (although they may circumscribe the freedo

30、m of action of an enterprise or participate in its decision-making process); and </p><p>　　(c) A single customer, supplier, franchisor, distributor, or general agent with whom an enterprise transacts a signi

31、ficant volume of business merely by virtue of the resulting economic dependence. </p><p>　　The Related Party Issue </p><p>　　7. Related party relationships are a normal feature of commerce and b

32、usiness. For example, enterprises frequently carry on separate parts of their activities through subsidiary or associated enterprises and acquire interests in other enterprises - for investment purposes or for trading re

33、asons - that are of sufficient proportions that the investing company can control or exercise significant influence on the financial and operating decisions of its investee. </p><p>　　8. A related party rela

34、tionship could have an effect on the financial position and operating results of the reporting enterprise. Related parties may enter into transactions which unrelated parties would not enter into. Also, transactions betw

35、een related parties may not be effected at the same amounts as between unrelated parties. </p><p>　　9. The operating results and financial position of an enterprise may be affected by a related party relatio

36、nship even if related party transactions do not occur. The mere existence of the relationship may be sufficient to affect the transactions of the reporting enterprise with other parties. For example, a subsidiary may ter

37、minate relations with a trading partner on acquisition by the parent of a fellow subsidiary engaged in the same trade as the former partner. Alternatively, one party may ref</p><p>　　10. Because there is an

38、inherent difficulty for management to determine the effect of influences which do not lead to transactions, disclosure of such effects is not required by this Standard. </p><p>　　11. Accounting recognition o

39、f a transfer of resources is normally based on the price agreed between the parties. Between unrelated parties the price is an arm's length price. Related parties may have a degree of flexibility in the price-setting

40、 process that is not present in transactions between unrelated parties. </p><p>　　12. A variety of methods is used to price transactions between related parties. </p><p>　　13. One way of determi

41、ning a price for a transaction between related parties is by the comparable uncontrolled price method, which sets the price by reference to comparable goods sold in an economically comparable market to a buyer unrelated

42、to the seller. Where the goods or services supplied in a related party transaction, and the conditions relating thereto, are similar to those in normal trading transactions, this method is often used. It is also often us

43、ed for determining the cost of finance</p><p>　　14. Where goods are transferred between related parties before sale to an independent party, the resale price method is often used. This reduces the resale pri

44、ce by a margin, representing an amount from which the re-seller would seek to cover his costs and make an appropriate profit, to arrive at a transfer price to the re-seller. There are problems of judgment in determining

45、compensation appropriate to the re-seller's contribution to the process. This method is also used for transfers of other </p><p>　　15. Another approach is the cost-plus method, which seeks to add an appr

46、opriate mark-up to the supplier's cost. Difficulties may be experienced in determining both the elements of cost attributable and the mark-up. Among the yardsticks that may assist in determining transfer prices are c

47、omparable returns in similar industries on turnover or capital employed. </p><p>　　16. Sometimes prices of related party transactions are not determined under one of the methods described in paragraphs 13 to

48、 15 above. Sometimes, no price is charged - as in the examples of the free provision of management services and the extension of free credit on a debt. </p><p>　　17. Sometimes, transactions would not have ta

49、ken place if the relationship had not existed. For example, a company that sold a large proportion of its production to its parent company at cost might not have found an alternative customer if the parent company had no

50、t purchased the goods. </p><p>　　Disclosure </p><p>　　18. In many countries the laws require financial statements to give disclosures about certain categories of related parties. In particular,

51、attention is focused on transactions with the directors of an enterprise, especially their remuneration and borrowings, because of the fiduciary nature of their relationship with the enterprise, as well as disclosures of

52、 significant intercompany transactions and investments in and balances with group and associated companies and with directors. IAS 27, Conso</p><p>　　19. The following are examples of situations where relate

53、d party transactions may lead to disclosures by a reporting enterprise in the period which they affect: </p><p>　　(a) Purchases or sales of goods (finished or unfinished); </p><p>　　(b) Purchase

54、s or sales of property and other assets; </p><p>　　(c) Rendering or receiving of services; </p><p>　　(d) Agency arrangements; </p><p>　　(e) Leasing arrangements; </p><p&g

55、t;　　(f) Transfer of research and development; </p><p>　　(g) License agreements; </p><p>　　(h) Finance (including loans and equity contributions in cash or in kind); </p><p>　　(i) Gu

56、arantees and collaterals; and </p><p>　　(j) Management contracts. </p><p>　　20. Related party relationships where control exists should be disclosed irrespective of whether there have been trans

57、actions between the related parties. </p><p>　　21. In order for a reader of financial statements to form a view about the effects of related party relationships on a reporting enterprise, it is appropriate t

58、o disclose the related party relationship where control exists, irrespective of whether there have been transactions between the related parties.</p><p>　　22. If there have been transactions between related

59、parties, the reporting enterprise should disclose the nature of the related party relationships as well as the types of transactions and the elements of the transactions necessary for an understanding of the financial st

60、atements. </p><p>　　23. The elements of transactions necessary for an understanding of the financial statements would normally include: </p><p>　　(a) An indication of the volume of the transacti

61、ons, either as an amount or as an appropriate proportion; </p><p>　　(b) Amounts or appropriate proportions of outstanding items; and </p><p>　　(c) Pricing policies. </p><p>　　24. It

62、ems of a similar nature may be disclosed in aggregate except when separate disclosure is necessary for an understanding of the effects of related party transactions on the financial statements of the reporting enterprise

63、. </p><p>　　25. Disclosure of transactions between members of a group is unnecessary in consolidated financial statements because consolidated financial statements present information about the parent and su

64、bsidiaries as a single reporting enterprise. Transactions with associated enterprises accounted for under the equity method are not eliminated and therefore require separate disclosure as related party transactions. <

65、/p><p>　　Effective Date </p><p>　　26. This International Accounting Standard becomes operative for financial statements covering the periods beginning on or after 1 January 1986. </p><p&

66、gt;　　[1] Close members of the family of an individual are those that may be expected to influence, or be influenced by, that person in their dealings with the enterprise.</p><p>　　International Accounting St

67、andards Board, International Financial Reporting Standards, 2002：412-415．</p><p><b>　　譯文： </b></p><p>　　國(guó)際會(huì)計(jì)準(zhǔn)則第24號(hào)——關(guān)聯(lián)方披露</p><p>　　本國(guó)際會(huì)計(jì)準(zhǔn)則重編版取代了理事會(huì)于1884批準(zhǔn)的原準(zhǔn)則，并按國(guó)際會(huì)計(jì)準(zhǔn)則自

68、1991年以來(lái)采用的修訂格式重新編排。沒(méi)有對(duì)原準(zhǔn)則的內(nèi)容作實(shí)質(zhì)性的變更。一些術(shù)語(yǔ)有所改動(dòng)，以符合國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)的現(xiàn)行慣例。</p><p>　　本準(zhǔn)則中以粗體標(biāo)示的段落，應(yīng)與本準(zhǔn)則中的背景材料和應(yīng)用指南以及《國(guó)際會(huì)計(jì)準(zhǔn)則公共前言》的內(nèi)容一并閱讀。國(guó)際會(huì)計(jì)準(zhǔn)則不擬應(yīng)用于不重要的項(xiàng)目（參見(jiàn)《前言》第12段）。</p><p><b>　　目的</b></p>

69、;<p>　　本準(zhǔn)則的目標(biāo)是確保報(bào)告企業(yè)的財(cái)務(wù)報(bào)告中披露可能會(huì)對(duì)報(bào)告企業(yè)的財(cái)務(wù)狀況和盈虧狀況產(chǎn)生影響的必要的關(guān)聯(lián)方關(guān)系以及與這些關(guān)聯(lián)方的交易及其余額的信息。</p><p><b>　　范 圍 </b></p><p>　　1、本準(zhǔn)則適用于處理關(guān)聯(lián)方以及報(bào)告企業(yè)與其關(guān)聯(lián)方之間的交易。本準(zhǔn)則的規(guī)定適用于每個(gè)報(bào)告企業(yè)的財(cái)務(wù)報(bào)表。 </p>&l

70、t;p>　　2 、本準(zhǔn)則僅適用于第3 段所述的關(guān)聯(lián)方關(guān)系，但受第6 段的修正。 </p><p>　　3、本號(hào)準(zhǔn)則僅涉及下列第（l）－（5）段所述的那些關(guān)聯(lián)方之間的相互關(guān)系： </p><p>　?。╨）直接地或通過(guò)一個(gè)或若干個(gè)中間者間接地控制報(bào)告企業(yè)，或是被報(bào)告企業(yè)所控制以 及和報(bào)告企業(yè)共同受控制的那些企業(yè) （其中包括控股公司、附屬公司和其他附屬公司）； </p>&

71、lt;p>　?。?）聯(lián)營(yíng)企業(yè) （見(jiàn)國(guó)際會(huì)計(jì)準(zhǔn)則第28 號(hào)“對(duì)聯(lián)營(yíng)企業(yè)投資的會(huì)計(jì)”）； </p><p>　?。?）直接或間接地?fù)碛袌?bào)告企業(yè)有表決權(quán)的股份，并對(duì)該企業(yè)具有重大影響的那些個(gè)人及其關(guān)系密切的家庭成員； </p><p>　?。?）重要的管理人員，即有權(quán)力和責(zé)任來(lái)進(jìn)行計(jì)劃、指揮和控制報(bào)告企業(yè)活動(dòng)的那些人員，包括公司的董事和高級(jí)職員以及與這些人關(guān)系密切的家庭成員； </p

72、><p>　?。?）由上述第（3）段或第（4）段所述人員直接或間接地?fù)碛兄卮蟊頉Q權(quán)的企業(yè)，或是這種人員能夠?qū)ζ涫┘又卮笥绊懙钠髽I(yè)。它包括由報(bào)告企業(yè)的董事或主要股東擁有的企業(yè)， 以及與報(bào)告企業(yè)擁有共同的重要管理人員的那些企業(yè)。在考慮各種可能的關(guān)聯(lián)方之間的相互關(guān)系時(shí)，應(yīng)注意相互關(guān)系的實(shí)質(zhì)，而不僅僅是法律形式。 </p><p>　　4 、不需要對(duì)交易作出披露的情況有：</p><

73、;p>　?。?）在合并財(cái)務(wù)報(bào)表中，對(duì)有關(guān)集團(tuán)內(nèi)部之間的交易不需要作出披露； </p><p>　　（2）當(dāng)母公司財(cái)務(wù)報(bào)表與合并財(cái)務(wù)報(bào)表一起提供或公布時(shí)，在母公司的財(cái)務(wù)報(bào)表中不需要對(duì)交易作出披露； </p><p>　?。?）如果母公司與全資附屬公司在同一國(guó)家經(jīng)營(yíng)并在該國(guó)提供合并財(cái)務(wù)報(bào)表，在全資附屬公司的財(cái)務(wù)報(bào)表中不需要對(duì)交易作出披露； </p><p>　?。?/p>

74、4）在國(guó)家控制的企業(yè)的財(cái)務(wù)報(bào)表中，對(duì)與其他國(guó)家控制的企業(yè)的交易不需要作出披露。 </p><p><b>　　定義 </b></p><p>　　5、本號(hào)準(zhǔn)則所使用的下列術(shù)語(yǔ)，具有特定的含義： </p><p>　　關(guān)聯(lián)方，是指在制訂財(cái)務(wù)或經(jīng)營(yíng)決策中，如果一方有能力控制另一方，或?qū)α硪环绞┘又卮笥绊?，則認(rèn)為它們是有關(guān)聯(lián)的。 </p>

75、<p>　　關(guān)聯(lián)方之間的交易，是指在關(guān)聯(lián)方之間相互轉(zhuǎn)移資源或義務(wù)，不論是否收取價(jià)新。 </p><p>　　控制，是指直接地或通過(guò)附屬公司間接地?fù)碛幸粋€(gè)企業(yè)半數(shù)以上，或根據(jù)章程或協(xié)議，對(duì)表決權(quán)有重大影響并有權(quán)決定企業(yè)管理層的財(cái)務(wù)和經(jīng)營(yíng)政策。 </p><p>　　重大影響（在本準(zhǔn)則中），是指參加企業(yè)財(cái)務(wù)和經(jīng)營(yíng)政策的制訂，但不控制這些政策。施加重大影響可以通過(guò)若干途徑，通?？梢?/p>

76、通過(guò)出席董事會(huì)的方式，但也可以通過(guò)諸如參加政策的制定過(guò)程、重要的公司間交易、管理人員的交換、技術(shù)資料上的依賴性等方式。重大影響可以通過(guò)股份的擁有、 章程或協(xié)議達(dá)到。對(duì)于擁有股份的情況，重大影響應(yīng)按照國(guó)際會(huì)計(jì)準(zhǔn)則第28 號(hào)“對(duì)聯(lián)營(yíng)企業(yè)投資的會(huì)計(jì)”中的定義來(lái)假定。 </p><p>　　6、在本號(hào)準(zhǔn)則中，下列情況不視為是關(guān)聯(lián)方： </p><p>　?。?）盡管有上述第3（4）段和第3（5）段

77、的規(guī)定，但是因?yàn)閮蓚€(gè)公司具有一位共同的董事，這兩個(gè)公司不認(rèn)為是關(guān)聯(lián)方（但是有必要考慮這位董事在兩個(gè)公司的相互交易中，能夠影響雙方政策的可能性，并評(píng)估這種可能性）； </p><p>　?。?）①資金提供者； </p><p><b>　?、诠?huì)； </b></p><p><b>　　③公用事業(yè)； </b></p&g

78、t;<p>　?、苷块T和機(jī)構(gòu)。 </p><p>　　不應(yīng)當(dāng)僅以日常往來(lái)為由而視其為關(guān)聯(lián)方（雖然它們可能限制一個(gè)企業(yè)的行動(dòng)自由，或是參與其決策過(guò)程）。</p><p>　　（3）與企業(yè)發(fā)生大量業(yè)務(wù)的單個(gè)買主、供應(yīng)商、專銷商、批發(fā)商或一般代理商（不應(yīng)僅僅由于因此產(chǎn)生的經(jīng)濟(jì)依賴性而視其為關(guān)聯(lián)方）。 </p><p><b>　　關(guān)于關(guān)聯(lián)方的問(wèn)

79、題 </b></p><p>　　7 、與關(guān)聯(lián)方之間的相互關(guān)系，是商業(yè)活動(dòng)的通常特征。例如，企業(yè)經(jīng)常通過(guò)附屬公司或聯(lián)營(yíng)企業(yè)從事一部分單獨(dú)的經(jīng)營(yíng)活動(dòng)，并且為了投資或貿(mào)易的目的購(gòu)買其他企業(yè)的股權(quán)，而且此股權(quán)份額之大，足以使投資公司對(duì)被投資者的財(cái)務(wù)和經(jīng)營(yíng)決策施加重大的影響。 </p><p>　　8、與關(guān)聯(lián)方之間的相互關(guān)系可能會(huì)對(duì)報(bào)告企業(yè)的財(cái)務(wù)狀況和經(jīng)營(yíng)成果發(fā)生影響。關(guān)聯(lián)方 之間的交

80、易活動(dòng)，在無(wú)關(guān)聯(lián)方之間可能不會(huì)發(fā)生。并且，關(guān)聯(lián)方之間的交易可能不會(huì)按與無(wú) 關(guān)聯(lián)方之間的交易相同的金額進(jìn)行。 </p><p>　　9、即使與關(guān)聯(lián)方之間的交易不發(fā)生，企業(yè)的經(jīng)營(yíng)成果和財(cái)務(wù)狀況也可能會(huì)受到關(guān)聯(lián)方之 間相互關(guān)系的影響。僅是這種相互關(guān)系的存在，就可能足以影響報(bào)告企業(yè)與其他各方的交易。 例如，一家附屬公司在其母公司購(gòu)買了另一家與其以前的貿(mào)易伙伴經(jīng)營(yíng)相同業(yè)務(wù)的附屬公司 以后，就可能中斷與該貿(mào)易伙伴的關(guān)系。此外

81、，某一方可能因另一方的重大影響而不采取行 動(dòng)。例如，一家附屬公司可能受其母公司的指示不進(jìn)行研究和開發(fā)活動(dòng)。 </p><p>　　10、對(duì)于管理部門而言，確定不導(dǎo)致交易的影響效果，有內(nèi)在的困難。本號(hào)準(zhǔn)則不要求 披露這種效果。 </p><p>　　11、在會(huì)計(jì)上確認(rèn)資源的轉(zhuǎn)移通常依據(jù)各方同意的價(jià)格。在非關(guān)聯(lián)方之間的價(jià)格是一項(xiàng) 公平價(jià)格。而關(guān)聯(lián)方之間在定價(jià)過(guò)程中可能具有一定程度的靈活性，這一

82、點(diǎn)在非關(guān)聯(lián)方之間 是不會(huì)出現(xiàn)的。 </p><p>　　12、關(guān)聯(lián)方之間的交易可采用多種方法進(jìn)行定價(jià)。 </p><p>　　13、關(guān)聯(lián)方之間的交易有一種定價(jià)方法是根據(jù)不受控制的可比價(jià)格，即參照在一個(gè)經(jīng)濟(jì) 上可比較的市場(chǎng)上向與賣方非關(guān)聯(lián)的買方出售可比產(chǎn)品的情況來(lái)制訂價(jià)格。當(dāng)在一項(xiàng)關(guān)聯(lián)方之間的交易中提供產(chǎn)品或勞務(wù)，并且其有關(guān)條件與正常商業(yè)交易的條件相似時(shí)， 就經(jīng)常使用這種方法。這一方法 常常

83、用于確定財(cái)務(wù)費(fèi)用。 </p><p>　　14、如果貨物在銷售給獨(dú)立的一方之前，在各關(guān)聯(lián)方之間發(fā)生轉(zhuǎn)移，通常使用再售價(jià)格法。即從再售價(jià)格中扣減一筆毛利，其扣減額應(yīng)能彌補(bǔ)再售者成本并賺取適當(dāng)?shù)睦麧?rùn)，以便得出再售者應(yīng)付的轉(zhuǎn)移價(jià)格。在確定與再售者的貢獻(xiàn)相適應(yīng)的報(bào)酬時(shí)，有一些需要運(yùn)用判斷的問(wèn)題。這一方法也可用于其他資源的轉(zhuǎn)移，諸如權(quán)利與勞務(wù)等。 </p><p>　　15、另一種方法是成本加成法，

84、即要求在供應(yīng)商的成本上增加適當(dāng)?shù)母郊宇~。在確定可歸屬的成本要素和附加額時(shí)都可能發(fā)生一些困難。類似行業(yè)的可比銷售利潤(rùn)率或資金利潤(rùn)率是有助于確定轉(zhuǎn)移價(jià)格的幾種尺度。 </p><p>　　16、關(guān)聯(lián)方之間的交易的價(jià)格，有的不是根據(jù)上述第13－15 段所述的方法確定的。有時(shí)甚至不計(jì)價(jià)格，例如，免費(fèi)提供管理服務(wù)和延長(zhǎng)免息債務(wù)信用期限等。 </p><p>　　17、有時(shí)，若不存在相互關(guān)系，則交易就

85、不會(huì)發(fā)生。例如，一個(gè)將其大部分產(chǎn)品以成本 價(jià)銷售給母公司的公司，如果母公司不購(gòu)買這些產(chǎn)品，可能就找不到另外的買主。</p><p><b>　　披露 </b></p><p>　　18、在很多國(guó)家，法律要求財(cái)務(wù)報(bào)表對(duì)某些類別的關(guān)聯(lián)方給予披露。尤其是將注意力集 中于與企業(yè)董事的交易，特別是他們的報(bào)酬與借款，因?yàn)樗麄兣c企業(yè)的關(guān)系具有信托性質(zhì)。 此外，國(guó)際會(huì)計(jì)準(zhǔn)則第5 號(hào)“

86、財(cái)務(wù)報(bào)表應(yīng)披露的信息”，要求披露公司之間重大的交易，對(duì)集團(tuán)內(nèi)公司和聯(lián)營(yíng)公司的投資，以及與集團(tuán)內(nèi)公司、聯(lián)營(yíng)公司和董事們往來(lái)的余額。國(guó)際會(huì)計(jì)準(zhǔn)則第27 號(hào)“合并財(cái)務(wù)報(bào)表和對(duì)附屬公司投資的會(huì)計(jì)”與國(guó)際會(huì)計(jì)準(zhǔn)則第28 號(hào)“對(duì)聯(lián)營(yíng)企業(yè)投資的會(huì)計(jì)”，要求披露重要的附屬公司和聯(lián)營(yíng)企業(yè)的名單。國(guó)際會(huì)計(jì)準(zhǔn)則第8 號(hào)“本期凈損益、基本錯(cuò)誤和會(huì)計(jì)政策的變更”，要求披露非常項(xiàng)目以及由企業(yè)正常經(jīng)營(yíng)活動(dòng)產(chǎn)生的收益與費(fèi)用項(xiàng)目（它們需達(dá)到這樣的規(guī)模、性質(zhì)和影響，以致對(duì)

87、它們的披露對(duì)說(shuō)明企業(yè)在這一期間的經(jīng)營(yíng)業(yè)績(jī)是至關(guān)重要的）。 </p><p>　　19、在下列情況下，關(guān)聯(lián)方之間的交易可能導(dǎo)致報(bào)告企業(yè)在它們影響的當(dāng)期作出披露： </p><p>　?。?）貨物（產(chǎn)成品或半成品）的購(gòu)買和銷售； </p><p>　?。?）不動(dòng)產(chǎn)或其他資產(chǎn)的購(gòu)買和銷售； </p><p>　?。?）勞務(wù)的提供或取得； </

88、p><p><b>　　（4）代理安排； </b></p><p><b>　?。?）租賃安排； </b></p><p>　?。?）研究和開發(fā)的轉(zhuǎn)讓； </p><p>　?。?）許可證安排； </p><p>　?。?）理財(cái)（包括現(xiàn)金或?qū)嵨锏馁J款或權(quán)益分配）； </p&

89、gt;<p>　　（9）擔(dān)保和抵押； </p><p><b>　　（10）管理合同。</b></p><p>　　20、在存在控制的情況下，不論在關(guān)聯(lián)方之間是否發(fā)生了交易，關(guān)聯(lián)方之間的相互關(guān)系均應(yīng)予以披露。 </p><p>　　21、為便于財(cái)務(wù)報(bào)表的讀者了解關(guān)聯(lián)方之間的關(guān)系對(duì)報(bào)告企上的影響，在存在控制的情 況下，不論關(guān)聯(lián)方之間

90、是否發(fā)生了交易，披露關(guān)聯(lián)方之間的相互關(guān)系都是恰當(dāng)?shù)摹?</p><p>　　22、如果在關(guān)聯(lián)方之間發(fā)生了交易，則報(bào)告企業(yè)應(yīng)披露關(guān)聯(lián)方之間的相互關(guān)系的性質(zhì)， 以及為了了解財(cái)務(wù)報(bào)表所必須了解的交易類型與交易要素。 </p><p>　　23、為了了解財(cái)務(wù)報(bào)表所必須了解的交易要素一般包括： </p><p>　?。╨）對(duì)交易數(shù)量的說(shuō)明，不論是以金額 是以適當(dāng)?shù)谋壤右哉f(shuō)明

91、； </p><p>　?。?）未結(jié)算項(xiàng)目的金額或適當(dāng)?shù)谋壤?</p><p><b>　?。?）定價(jià)政策。 </b></p><p>　　24、性質(zhì)類似的項(xiàng)目可以用匯總的方式予以披露，除非為了了解關(guān)聯(lián)方之間的交易對(duì)報(bào) 告企業(yè)財(cái)務(wù)報(bào)表的影響而需要分別予以披露。 </p><p>　　25、集團(tuán)成員之間的交易不需在合并財(cái)

92、務(wù)報(bào)表中披露。因?yàn)楹喜⒇?cái)務(wù)報(bào)表對(duì)母公司和附 屬公司已作為同一報(bào)告企業(yè)來(lái)提供資料。在按權(quán)益法核算的情況下，與聯(lián)營(yíng)企業(yè)的交易不應(yīng) 略去，而應(yīng)作為與關(guān)聯(lián)方之間的交易來(lái)單獨(dú)披露。 </p><p><b>　　生效日期 </b></p><p>　　26、本國(guó)際會(huì)計(jì)準(zhǔn)則，對(duì)從1986 年1 月1 日或以后開始的會(huì)計(jì)或間的財(cái)務(wù)報(bào)表生效。 </p><p>