Accounting Standards for Business Enterprises include the Basic Standard and Specific Standards. Specific Standards shall be formulated in accordance with this Standard.
企业会计准则包括基本准则和具体准则，具体准则的制定应当遵循本准则。
The article explained the nature of related party transactions on the foundation analyses of basic presenting accounting standard for business enterprise.
本文在现行会计准则关于关联方和关联方交易及其披露规定的基础上，对关联方及关联方交易的实质进行了分析。
应用推荐