part vinculada

Terminologia comptable de les NIIF

• ca
  part vinculada
• es
  parte vinculada
• fr
  partie liée
• en
  related party
• norma IAS24
• A party is related to an entity if:
  • (a) directly, or indirectly through one or more intermediaries, the party: (i) controls, is controlled by, or is under common control with, the entity (this includes parents, subsidiaries and fellow subsidiaries); (ii) has an interest in the entity that gives it significant influence over the entity; or (iii) has joint control over the entity;
  • (b) the party is an associate (as defined in IAS 28 Investments in Associates) of the entity;
  • (c) the party is a joint venture in which the entity is a venturer (see IAS 31 Interests in Joint Ventures);
  • (d) the party is a member of the key management personnel of the entity or its parent;
  • (e) the party is a close member of the family of any individual referred to in (a) or (d);
  • (f) the party is an entity that is controlled, jointly controlled or significantly influenced by, or for which significant voting power in such entity resides with, directly or indirectly, any individual referred to in (d) or (e); or
  • (g) the party is a post-employment benefit plan for the benefit of employees of the entity, or of any entity that is a related party of the entity.