Alter Ego писал(а):Кое-что все же находится.
Очень интересно, потому что вот это - документ SEC
https://books.google.ru/books?id=yI18Bw ... 22&f=false
Если сравнивать список related parties по IFRS, он, видимо, не совпадает со списком в законе об ООО, так что может быть, interested-party применительно к России и более уместно.
И еще попадаются разные интересные документы.
По Сингапуру, например, попался вот такой труд KPMG
https://www.kpmg.com/SG/en/IssuesAndIns ... t-bind.pdf
Definition of related party transactions (RPTs) Although most countries now follow
international financial reporting standards (IFRS) and therefore have a consistent
approach to the disclosure of RPTs in financial statements, the definition of RPTs under listing rules differs somewhat across countries. An RPT is generally any transaction carried
out between an issuer and interested persons. Yet, different exchanges have different specific definitions of ‘related party’ and ‘interested person’. In Singapore, SGX Rule 904 defines an interested person transaction (IPT) as any transaction between an entity at risk and an interested person. In the case of a company, ‘interested person’ refers to a
director, chief executive officer, controlling shareholder or an associate of any such
person. The SGX Rule defines ‘interested person’ more narrowly than the IFRS. FRS
24 specifically defines which persons or entities are considered to be interested persons. For a person, the term refers to any key manager in the reporting entity, or in a parent of the reporting entity, or anyone who has control, joint control or significant influence over the reporting entity.
Note on terminology
The listing rules in Singapore use the term ‘interested person transaction’, Hong Kong uses the term ‘connected transaction’, the UK and Malaysia use ‘related party transaction’ and Australia refers to ‘transaction with persons in position of influence’. In comparing the
rules across countries in the first part of the report, we use the universally understood term ‘related party transaction’, or ‘RPT’, except within direct quotations. In the second and third sections of this report, where we examine the extent and nature of such
transactions in Singapore and provide tools to assist companies to ensure
compliance with the SGX rules, we use the term ‘interested person transactions’,
or ‘IPTs’, to be consistent with the terminology used by the SGX