Нормативно-правове регулювання відносин між афілійованими особами у міжнародному та українському законодавстві : порівняльний аспект ; Normative-Legal Regulation of Relations Between Affiliated Persons in International and Ukrainian Legislation : Comparative aspect

Abstract

У статті проаналізовано нормативну базу України з питань регулювання операцій між афілійованими (пов'язаними) суб'єктами господарювання, аргументовано важливість достовірного та неупередженого відображення у звітності операцій зі зв'язаними особами. Особливу увагу приділено дослідженню спільних тез та основних відмінностей між МСБО 24 «Розкриття інформації про зв'язані сторони» та П(С)БО 23 «Розкриття інформації щодо пов'язаних сторін». The article is a study of the major differences between domestic and foreign regulatory acts that provide state regulation affiliates relationship (dependency) between the entities. Affiliates (interest related) individuals as entities have a special legal status associated with Upholding the possibility of limiting their autonomy in management. As a result of the introduction of the category of «affiliates» also acute problem of state regulation of relations afiliyovanosti (dependence) between the entities. The article analyzes the regulatory framework of Ukraine on regulation of transactions between affiliated (related) entities argued the importance of fair and impartial in the reporting of transactions with related parties. Particular attention is given to joint research theses and major differences between IAS 24 Related Party Disclosures and Ukraine Regulation (Standard) of accounting 23 Related Party Disclosures. The main differences between the provisions of Regulation (Standard) of accounting 23 Related Party Disclosures and IAS 24 Related Party Disclosures is aiming at international legislation more detailed than the domestic, the list of businesses that owned and non- related parties; consideration situations where connectivity sides somehow can influence the business, which is a related party. It should also be noted that domestic Regulation (Standard) of accounting have the force of law and are binding. At the same time, IAS are advisоry in nature. Therefore we should expect appropriate amendments to the existing Regulation (Standard) of accounting and new standards in the future.