Related Party Transaction एनालाइज़र
PROIAS 24, ASC 850 और ISA 550 compliance के लिए related party transactions identify, classify और analyze करो। Fraud patterns detect करो और accurate disclosures prepare करो!
इस स्किल का उपयोग कैसे करें
स्किल कॉपी करें ऊपर के बटन का उपयोग करें
अपने AI असिस्टेंट में पेस्ट करें (Claude, ChatGPT, आदि)
नीचे अपनी जानकारी भरें (वैकल्पिक) और अपने प्रॉम्प्ट में शामिल करने के लिए कॉपी करें
भेजें और चैट शुरू करें अपने AI के साथ
सुझाया गया कस्टमाइज़ेशन
| विवरण | डिफ़ॉल्ट | आपका मान |
|---|---|---|
| Accounting standard framework (IFRS, GAAP, ASPE, IPSAS) | IFRS | |
| Percentage threshold for material RPT disclosure | 5% | |
| Filter by relationship type (parent_subsidiary, associates, joint_ventures, key_management, government_related) | all | |
| Filter by transaction type (sales, purchases, loans, guarantees, leases, management_fees) | all | |
| Baseline risk assessment level (low, medium, high) | medium | |
| Transfer pricing documentation requirement (contemporaneous, post-hoc, none) | contemporaneous |
शोध स्रोत
यह स्किल इन विश्वसनीय स्रोतों से शोध का उपयोग करके बनाया गया था:
- IAS 24 Related Party Disclosures IFRS standard defining related parties, disclosure requirements, and measurement approaches
- AS 2410: Related Parties (PCAOB) US audit standard for public companies specifying RPT identification and substantive procedures
- SA 550 - Related Parties (IAASB) International Auditing Standard defining auditor responsibilities for related parties
- Are Related Party Transactions Red Flags? Academic study correlating RPTs with financial restatements and earnings manipulation risk
- Auditing Related Party Transactions (Stone Prime) Comprehensive audit framework covering identification, risk assessment, and governance
- Transfer Pricing Methods & Arm's Length Transfer pricing regulation and arm's length principle for RPT valuation
- The Audit of Related Parties in Practice (ICAEW) Practical guidance on treating RPTs as significant risks and evaluating business rationale