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(八)《国际会计准则第24号——关联方披露》 虽然理事会保留了改进前《国际会计准则第24号》中关于关联方定义和披露的基本方法,但是对准则的体例结构进行了较大的调整,增加了准则目标段和关联方披露的目的部分,取消了对关联方定价方式的论述和披露要求,对准则的范围和术语定义进行了大量补充,扩展了对关联方的界定,在披露上也提出了不少新的要求,并提供了更加详细的指南。较之改进前的准则,改进后的准则明确了准则的目标,体例结构更加完整,逻辑上更加严密。
(Ix) IAS 24, Related Party Disclosures Although the Board retained the pre-refinement IAS 24 approach to the definition and disclosure of related parties, the structure of the guidelines was The larger adjustment added the target segment of the Code and the purpose part disclosed by the related parties, canceled the discussion and disclosure requirements on the pricing method of the related parties, supplemented the scope of the guidelines and the definitions of terms, and expanded the definition of related parties , Disclosed many new requirements and provided more detailed guidelines. Compared with the pre-improvement guidelines, the improved guidelines clarify the objectives of the guidelines, and their structure and structure are more complete and logically more rigorous.