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
doaj +1 more source
FORMATION OF THE ENTITY'S ACCOUNTING POLICIES WITH REGARD TO RELATED PARTIES
Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2015 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 ...
B. Zasadnyi
doaj +1 more source
Investigating accountability of state subsidies for political parties
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2023 Regulations stipulate that a political party must prepare financial reports to facilitate sound financial management and accountability of the state subsidies it receives.
Chandra Puspita Kurniawati +4 more
doaj +3 more sources
Financing Political Parties and Electoral Campaigns in Romania – Challenges for Professional Accountants [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2021 The purpose of this paper is to review the scientific literature that explores the issue of funding political parties and election campaigns. The way whereby the parties manage to mobilize the financial resources to finance the activity is an important ...
Iuliana Oana MIHAI, Riana Iren RADU
doaj +1 more source
Related Parties’ Transactions: A Literature Overview on Auditor’s Risk [PDF]
Ovidius University Annals: Economic Sciences Series, 2020 The aim of this paper is to examine the nature of related party transactions, how they are reflected in the context of a financial audit and the challenges of resolving risk management issues, detecting fraud and the effects of coordinating these ...
Lioara-Veronica Pasc +1 more
doaj
Research Trends on Related Party Transactions and their Reporting [PDF]
Audit FinanciarRelated party transactions have implications for financial and tax reporting, as well as for financial auditing. The objective of the paper is to identify trends and approaches in the field of related party transactions, as well as authors who have had ...
Lioara-Veronica PASC +1 more
doaj +1 more source
Corporate Governance and Related Parties Transactions - Evidence from Romanian Listed Companies [PDF]
Risk in Contemporary Economy, 2017 The objective of this work is to offer contributions to improve the understanding of related party transactions. Our goal is to explore the role of related party transactions from the perspective of company s corporate governance environment. Even though
Iuliana Oana MIHAI +2 more
doaj +1 more source
Quality of reporting on transfer pricing: Prerequisite of the quality tax reporting of related parties [PDF]
Anali Ekonomskog fakulteta u Subotici, 2018 Category of transfer pricing, as prices generated in relationships between related parties constituting the so-called 'groupings' has escalated in recent decades, with the escalation of now, freely speaking, the unstoppable process of globalization.
Jovanović Tatjana
doaj
Subordination of shareholders' loans in insolvency: Comparative law overview [PDF]
Strani pravni život, 2020 Creditor protection is the main goal of insolvency proceedings. In order to accomplish said goal, various legal institutes are created to prevent damage to creditors during insolvency.
Višekruna Aleksandra D.
doaj
The significance of determination of transfer prices between related parties [PDF]
Anali Ekonomskog fakulteta u Subotici, 2014 The determination of transfer prices between related parties is initiated by OECD Guidelines in order to avoid tax on company profits and discourage business through tax havens. In Serbia, the transfer prices are determined under the tax balance.
Andrić Mirko, Jakšić Dejan
doaj