Related Party

Definitions #

People, companies, or other entities where one can control or significantly influence the other, or both are controlled by the same party.

Technical Per IAS 24 and ASC 850, an entity or person that has control, joint control, or significant influence over the reporting entity, or vice versa, including key management personnel.

Etymology #

From 'relate' (to be connected) + 'party' (an entity involved in a transaction).

Collocations #

related party transaction (RPT) 关联交易，企业与关联方之间的资源或义务转移
arm's length basis 公平交易原则，要求关联交易按独立第三方条件定价
disclosure of related parties 财务报表中对关联方关系及交易的披露要求

Real Business Examples #

The auditor scrutinized the related party transaction where the company leased a property from its CEO at a rate far below market.
A disclosure note described the loans made to key management personnel as related party transactions.

Register & Variants #

Register: formal
BrE/AmE: 全球通用（IAS/IFRS），美式常用 ‘related party’ 如 ASC 850

Synonyms & Antonyms #

Synonyms: affiliate, associated party
Antonyms: third party (independent party)

Common Errors #

忽略与‘关键管理人员’相关的关联方 IAS 24 要求披露与监事、董事、高管其亲属及其控制的企业的交易，即使持股比例低
把关联交易默认视为非正常交易关联交易本身不违法，但必须按公平交易原则定价并充分披露

Confusable Terms #

Related Company vs Related Party: ‘关联公司’通常指存在母子公司关系或共同控制，而‘关联方’范围更广，包括个人和联合控制

Frequently Asked Questions

两家公司仅有一位共同董事算不算关联方？?

可能算，若该董事属于关键管理人员且能施加重大影响，则属于关联方，但需专业判断

关联交易必须披露金额吗？?

通常必须披露金额、性质、条款以及未结算余额，具体以准则要求为准

Published: 2026-09-24 Category: Auditing