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Economic substance and legal form: Modern approaches to contradictions’ analysis
Учёт. Анализ. Аудит, 2022 Economic substance and legal form are important factors that determine the nature of the information reflected in the reporting. The specialists apply the principle of “substance over form” in each of the information systems in its own way for financial ...
A. A . Aksent’ev
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Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 2021 Kişilerin düşünsel çabalarının ürünü olan gayri maddi varlıklar günümüzde transfer fiyatlandırması işlemlerinin büyük bir kısmının teşkil etmektedir. Gerek dijital ekonominin giderek artan kullanımı, gerekse 19.
Zeynep Nihan Çamurcu
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Disclosure of Key Audit Matters: European Listed Companies’ Evidence on Related Parties Transactions
International Journal of Financial Studies, 2023 The growing expenses, dependence on IT for business operations, and growing requirements regarding related party transaction (RPT) reporting impose the need for increased attention to this area.
Lioara-Veronica Pasc +1 more
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Related Party Transactions - Overview [PDF]
Annales Universitatis Apulensis Series Oeconomica, 2011 The purpose of the present investigation is to provide a short overview of the main implications arising from carrying related parties transactions: accounting reporting (related party disclosures – IAS 24), auditing (audit procedures for related party transactions), taxation ...
Alexandra Corlaciu, Adriana Tiron Tudor
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Three Seas Economic Journal, 2020 The purpose of the study is to identify the impact of specific types of related parties, which are allocated in International Standards on Auditing 550 “Related Parties”, not only on the organization of the audit of financial statements in the context of
Nataliia Shalimova, Yana Klymenko
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Related party transactions and audit risk [PDF]
Cogent Business & Management, 2021 Related Party Transactions (RPTs) are perceived as genuine transactions, which fulfill the economic needs of a company. However, the controlling shareholders may use RPTs as a tool for transferring the firm’s resources for their private benefit. The dual effect of RPTs, i.e., transaction efficiency and conflict of interest between the controlling ...
Abdul Rasheed P. C +2 more
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Warehouse lease transactions valuation between related parties
Keberlanjutan, 2022 Valuation of lease transactions has implications for tax obligations. This study aims to understand the valuation process implemented on warehouse rental transactions between the related party at Padang Dua Tax Office and to find out the obstacles during
Ferry Irawan +2 more
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An Analysis of Music and Politics: The Ghanaian Instance [PDF]
E-Journal of Humanities, Arts and Social Sciences, 2023 This piece aimed to analyze the use of music and its related activities in politics, particularly Ghanaian politics to effectively impact the organization of activities in the areas of party formation, rallies and electioneering campaigns.
Ernest Francis Amparbin +1 more
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Ownership concentration, foreign ownership and tunneling in Indonesia [PDF]
Rajagiri Management Journal, 2023 Purpose – This study aims to examine the effect of ownership concentration and foreign ownership on tunneling activities in Indonesia. Design/methodology/approach – The population in this study were manufacturing companies listed on the Indonesian Stock ...
Trisninik Ratih Wulandari +1 more
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Related Party Transactions: A Series of Relevant Considerations
CECCAR Business Review, 2020 Lately, the legislation has introduced more requirements regarding related party transactions. Thus, the most recent regulation on this matter is the Order of the President of the National Agency for Fiscal Administration No.
Mirela PĂUNESCU +2 more
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