related parties

См. также в других словарях:

• related parties — Under Financial Reporting Standard (FRS) 8, two or more parties are considered to be related parties when at any time during the relevant accounting period: • one party has direct or indirect control of the other party; • the parties are under… …   Accounting dictionary

• related party — UK US noun [C] ► FINANCE, WORKPLACE a person or company, for example a shareholder or a company in the same business group, that is connected to the person or company previously mentioned and that often has some control or influence over that… …   Financial and business terms

• related — Standing in relation; connected; allied; akin. Nowland Realty Co. v. Commissioner of Internal Revenue, C.C.A.7, 47 F.2d 1018, 1021. Goods are related for trademark purposes if they are used in conjunction with one another or are associated… …   Black's law dictionary

• Related-Party Transaction — A business deal or arrangement between two parties who are joined by a special relationship prior to the deal. For example, a business transaction between a major shareholder and the corporation, such as a contract for the shareholder s company… …   Investment dictionary

• related party — Two individuals or organizations whose relationships involve the exercise of *control, dominance, or influence. It is assumed that transactions between related parties may not be made at *arm’s length, and the *disclosure of transactions of this… …   Auditor's dictionary

• related party — Under the Listing Rules, parties who are deemed to be related to a listed company in connection with transactions undertaken with the listed company. They are: • A substantial shareholder, that is a shareholder (excluding a bare trustee) who is,… …   Law dictionary

• Related rights — Intellectual property law Primary rights Copyright · authors rights  …   Wikipedia

• List of Christian democratic parties — Christian Democratic Party redirects here. For a list of parties named Christian Democratic Party, see Christian Democratic Party (disambiguation). Part of a series on Christian democracy …   Wikipedia

• List of political parties in Saint Pierre and Miquelon — Political parties in Saint Pierre and Miquelon lists political parties in Saint Pierre and Miquelon.Saint Pierre and Miquelon has a multi party system, in which some of the French political parties are active. They participate in the elections… …   Wikipedia

• List of parties to international related rights treaties — NOTOC Below is a list of countries which have signed and ratified one or more international treaties protecting rights related to copyright. Related rights protect performers, producers of sound recordings (phonograms) and broadcasting… …   Wikipedia

• List of Singapore-related topics — This is a list of topics related to Singapore. For a similar list in alphabetical order, see list of Singapore related topics by alphabetical order. Those interested in the subject can monitor changes to the pages by clicking on Related changes… …   Wikipedia