新的会计准则体系没有对关联方交易的会计处理做出较明确的规定,本文拟对显失公允的关联方交易会计处理进行粗略的探讨。一、新准则对于关联方交易的界定按照《企业会计准则第36号——关联方披露》的规定:关联方交易,是指 The new accounting standards system did not make any explicit stipulations on the accounting treatment of related party transactions. This article intends to make a rough discussion on the accounting treatment of related party transactions which is obviously unfair. I. Definition of New Standards for Related Party Transactions According to the provisions of “Accounting Standard for Business Enterprises No. 36 - Disclosure of related parties”, the related party transactions refer to