Related parties是ACCA考试的内容，在往年的考试中也是有出现的。学习Related parties的内容，更好的是为了掌握到财会的知识。
Related parties中披露关联方交易，是为了确保财报的公允 transactions reflected in financial statements have been carried out on an arms length basis, unless disclosed otherwise.
1) 关联方：
a) A person or a close member of that person’s family is related to a reporting entity if that person
i. control or joint control
ii. significant influence
iii. key management personnel
b) An entity is related to a reporting entity if any of the following conditions applies
i. members of the same group
ii. an associate* or joint venture* of the other entity
iii. joint ventures* of the same third party
iv. one associate one JV
v. post-employment benefit plan
vi. 公司掌握在 a)的个人手中
2) 非关联方 Not related parties
a) Two entities have key management personnel in common，即在 A 公司做 ED，又在 B 公司做 NED，或者对 C 公司有重大影响
b) A 和 B 公司合资组建 C 公司
c) Providers of finance
d) Trade unions 工会
e) Public utilities 公共事业单位
f) Departments and agencies of a government、
g) 其他：customer, supplier, franchisor, distributor, or general agent
3) 披露要求：
a) Name of its parent 母公司和 the ultimate controlling party zui终控制方，不管是否有交易
b) key management personnel compensation 给高管的薪酬结构
c) Related party transactions 关联方交易（这里不包括 intragroup tras）：关系，应收应付，佣金，坏账，doubtful debt
d) Government-related entity 可以豁免 exemption is available from full disclosure
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