persones vinculades

Terminologia comptable de les NIIF

• ca
  persones vinculades
• es
  familiares cercanos a una persona
• fr
  membres de la famille proche d’une personne
• en
  close members of the family of an individual
• norma IAS24
• Close members of the family of an individual are those family members who may be expected to influence, or be influenced by, that individual in their dealings with the entity. They may include:
  • (a) the individual’s domestic partner and children;
  • (b) children of the individual’s domestic partner; and
  • (c) dependants of the individual or the individual’s domestic partner.