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水分面面观1、对关联方关系披露不全面。《企业会计准则——关联方及其交易》(以下简称《准则》)中规定,在关联方存在控制关系的情况下,都应在财务会计报表中披露。但有的公司对“关联方”的理解是片面的,认为如果关联方之间没有发生交易便没有必要在报表中披露。例如有的上市公司认为只有控股股东才是关联方:有的认为只有上市公司的下属公司才是关联方。所以在信息披露中仅披露与控股或持股股东之间、同
1, the disclosure of the relationship between the parties is not comprehensive. Accounting Standards for Business Enterprises-Related Parties and Their Transactions (hereinafter referred to as the “Guidelines”) stipulate that when there is a controlling relationship with a related party, it should be disclosed in the financial and accounting statements. However, some companies have a one-sided understanding of “related parties” and believe that it is not necessary to disclose them in the statements if there is no transaction between related parties. For example, some listed companies think that only the controlling shareholder is a related party: some think that only a listed company's affiliated company is a related party. Therefore, only disclosed in the information disclosure with the controlling or holding shareholders, the same