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связанный субъект (A related party is a person or entity that is related to the entity that is preparing its financial statements (referred to as the 'reporting entity') [IAS 24.9]. (a) A person or a close member of that person's family is related to a reporting entity if that person: (i) has control or joint control over the reporting entity; (ii) has significant influence over the reporting entity; or (iii) is a member of the key management personnel of the reporting entity or of a parent of the reporting entity. (b) An entity is related to a reporting entity if any of the following conditions applies: (i) The entity and the reporting entity are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others).  iasplus.com Alexander Demidov) | |||
| заинтересованная сторона; третья сторона | |||
| заинтересованное лицо (investopedia.com 4_paranoid_4) | |||
| аффилированное лицо | |||
| связанная сторона (gaap.ru Alexander Matytsin); связанное лицо (Kostin, appointed to head VTB in 2002, has accused Luzhkov, who founded Bank of Moscow, of providing political cover for the related-party loans by preventing "unwelcome questions." TMT Kovrigin); заинтересованное лицо (Kostin, appointed to head VTB in 2002, has accused Luzhkov, who founded Bank of Moscow, of providing political cover for the related-party loans by preventing "unwelcome questions." TMT Alexander Demidov) | |||
| related party: 41 phrases in 13 subjects |
| Accounting | 3 |
| Audit | 4 |
| Banking | 14 |
| Business | 3 |
| Corporate governance | 1 |
| Economy | 1 |
| European Bank for Reconstruction and Development | 2 |
| Finances | 1 |
| General | 6 |
| Insurance | 1 |
| Law | 3 |
| Slang | 1 |
| Taxes | 1 |