A Literature Review of Accounting and Auditing Related Parties Tranzactions
The purpose of this paper is to investigate the scientific literature regarding the nature, extent and consequences of related-party transactions. According to IAS 24 related party transaction represent a a transfer of resources or obligations between related parties, regardless of whether or not a...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Dunarea de Jos University of Galati
2016-07-01
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| Series: | Risk in Contemporary Economy |
| Online Access: | http://www.rce.feaa.ugal.ro/images/stories/RCE2016/MihaiRadu.pdf |