FORMATION OF THE ENTITY'S ACCOUNTING POLICIES WITH REGARD TO RELATED PARTIES
Journal Title: Вісник Київського національного університету імені Тараса Шевченка. Економіка. - Year 2015, Vol 10, Issue 175
Abstract
The article solved the problem concerning the development and practical application of accounting policies with regards to related parties. One element of the company's accounting policies is to establish the principles of classification of related parties and their list considering materiality relations. In addition, the company must determine its related entities for the purposes of transfer pricing. Based the criteria definition and classification of related parties, proposed that the significance of the impact of one party to another based on the content of operations, their volume, the results and how such operations significantly affect the financial, investment and commercial activities. Only an analysis of all the factors together contribute to reliable estimates list of related parties. The critical analysis are made of methods for determining transfer prices for transactions, designed piece order of accounting policies, which reflected information about related parties.
Authors and Affiliations
Bohdan Zasadnyi
Keywords
Related Articles
- EP ID EP395199
- DOI 10.17721/1728-2667.2015/175-10/4
- Views 53
- Downloads 0
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