Reporting Significant Transactions with Affiliated Parties of Listed Companies on Stock Exchange

The complexity of related party transactions may lead to subjective interpretations of their reporting requirements. The objective of the paper is to examine the nature of significant transactions with related parties, how they were reported in accordance with legal requirements, and how the reporte...

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Bibliographic Details
Format: Article
Language:English
Published: Chamber of Financial Auditors of Romania 2021-05-01
Series:Audit Financiar
Subjects:
Online Access: http://revista.cafr.ro/temp/Article_9670.pdf