国际会计准则第24号——关联方披露【外文翻译】.doc

本科毕业论文(设计)外文翻译外文出处InternationalFinancialReportingStandards,2002:412-415. ountingStandardsBoard原文:,whichhavebeensetinbolditalictype,shouldbereadinthecontextofthebackgroundmaterialandimplementationguidanceinthisStandard,(seeparagraph12ofthePreface).ObjectiveTheobjectiveofthisStandardistoensurethatanentity',(a)to(e)below:(a)Enterprisesthatdirectly,orindirectlythroughoneormoreintermediaries,control,orarecontrolledby,moncontrolwith,thereportingenterprise.(panies,subsidiariesandfellowsubsidiaries);(b)Associates(seeIAS28,AccountingforInvestmentsinAssociates);(c)Individualsowning,directlyorindirectly,aninterestinthevotingpowerofthereportingenterprisethatgivesthemsignificantinfluenceovertheenterprise,andclosemembersofthefamily[1]ofanysuchindividual;(d)Keymanagementpersonnel,thatis,thosepersonshavingauthorityandresponsibilityforplanning,directingandcontrollingtheactivitiesofthereportingenterprise,paniesandclosemembersofthefamiliesofsuchindividuals;and(e)Enterprisesinwhichasubstantialinterestinthevotingpowerisowned,directlyorindirectly,byanypersondescribedin(c)or(d)oroverwh