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所在平台: Udemy |
课程主页: https://www.udemy.com/course/related-party-transactions-disclosures-ias-24-and-beyond/
课程评论：没有评论
课程名称：关联方交易与披露：国际会计准则第24号及其延伸 课程概述：关联方交易的理解对确保财务报告的透明度和合规性至关重要。本课程旨在提供关联方交易的全面概述，重点关注国际会计准则第24号（IAS 24）下的披露要求，以及印度公司法和印度证券交易委员会（SEBI）第49条款的相关规定。参与者将学习如何识别关联方，管理关联方交易，并理解审计师和合规委员会在维护良好治理中的作用。通过案例研究和实际示例，学生将获得将这些概念应用于现实场景的实践经验。 **第一部分：介绍** 课程开始介绍关联方的概念及其在财务报告中的相关性。学生将了解关联方交易如何影响商业决策、财务披露和治理。这一部分为进一步探讨管理这些交易的监管框架奠定基础。 **第二部分：关联方的定义** 本部分探讨识别关联方的定义和标准。学生将学习各种关联方的类别，包括个人和实体，以及这些关系是如何确定的。本节还涵盖准确识别关联方的重要性，以确保遵守会计标准和监管规定。 **第三部分：关联交易** 这一部分深入讨论关联方交易的具体内容，重点关注什么构成关联交易以及可能的排除情况。学生将研究IAS 24的规定，并深入了解关联方交易在财务报表中的处理。提供实际案例，以说明这些交易在遵守IAS 24下的正确会计处理和披露。 **第四部分：IAS 24的披露要求** 在理解关联方交易的基础上，本部分专注于IAS 24规定的详细披露要求。学生将学习如何准备和展示披露信息，以确保透明度和合规性。这一部分包括实践练习，以将IAS 24的披露要求应用于各种场景，帮助学生在处理关联方披露时增强自信。 **第五部分：公平交易** 公平交易概念对于确定关联方交易是否以公允条款进行至关重要。在本部分中，学生将了解公平定价的含义及其在财务报告中的应用。通过案例研究和示例，展示了关联方之间定价安排的影响，重点在于确保这些交易反映市场条件。 **第六部分：审计委员会的角色** 本部分探讨审计委员会在监控和审查关联方交易中的角色。参与者将了解审计委员会确保财务报告的完整性和遵循治理标准的责任。这部分还涵盖审计委员会在批准关联方交易时的角色，并确保这些交易符合公司及其利益相关者的最佳利益。 **第七部分：公司法** 本部分课程将重点转向印度的监管框架，特别是2013年公司的相关法律。学生将探讨该法案中管理关联方交易的关键条款，以及SEBI第49条款。本节强调这些法规对于在印度运营的公司的实际影响，并讨论合规策略和私人公司的关键考虑事项。 **第八部分：案例研究 - Wipro与HUL** 为将所有理论概念整合，本部分呈现了两个主要印度公司的案例研究：Wipro和Hindustan Unilever（HUL）。通过分析这些公司的关联方交易，学生将看到IAS 24的原则和印度公司法如何在现实情况下应用。案例研究还将突显在大型公司中管理关联方交易时面临的挑战和考虑事项。 **结论：** 课程结束时，参与者将对关联方交易及其对财务报告的影响以及相关法规有深刻理解。他们将能够识别关联方，适当管理交易，并确保遵循国际及当地标准。本课程所获得的知识将帮助财务专业人员、审计师和合规官在其组织中提高透明度和治理水平。
Understanding related party transactions is crucial for ensuring transparency and compliance in financial reporting. This course is designed to provide a comprehensive overview of related party transactions, focusing on the disclosure requirements under IAS 24, as well as key regulations from the Indian Companies Act and SEBI's Clause 49. Participants will learn how to recognize related parties, manage related party transactions, and understand the role of auditors and compliance committees in maintaining proper governance. Through case studies and practical examples, students will gain hands-on experience in applying these concepts to real-world scenarios.Section 1: IntroductionThe course begins by introducing the concept of related parties and their relevance in financial reporting. Students will gain an understanding of how related party transactions can influence business decisions, financial disclosures, and governance. This section sets the foundation for further exploration into the regulatory frameworks that govern these transactions.Section 2: Meaning of Related PartiesIn this section, students explore the definitions and criteria used to identify related parties. They will learn about the various categories of related parties, including individuals and entities, and how these relationships are determined. The section also covers the importance of identifying related parties accurately to ensure compliance with accounting standards and regulations.Section 3: Related TransactionsThis section delves into the specifics of related party transactions, focusing on what constitutes such transactions and what exclusions may apply. Students will study the provisions of IAS 24 and gain insights into how related party transactions are handled in financial statements. Practical examples are provided to illustrate the correct accounting treatment and disclosure of these transactions in compliance with IAS 24.Section 4: IAS 24 DisclosuresBuilding on the understanding of related party transactions, this section focuses on the detailed disclosure requirements set out by IAS 24. Students will learn how to prepare and present disclosures, ensuring transparency and compliance. The section includes practical exercises to apply the IAS 24 disclosure requirements to various scenarios, helping students gain confidence in handling related party disclosures.Section 5: Arm's Length TransactionsThe concept of arm's length transactions is crucial in determining whether related party transactions have been conducted on fair terms. In this section, students will learn what arm's length pricing means and how it is applied in financial reporting. Case studies and examples are used to demonstrate the implications of pricing arrangements between related parties, with a focus on ensuring that these transactions reflect market conditions.Section 6: Role of Audit CommitteeThis section explores the role of the audit committee in monitoring and reviewing related party transactions. Participants will learn about the responsibilities of the audit committee in ensuring the integrity of financial reporting and compliance with governance standards. The section also covers the audit committee's role in approving related party transactions and ensuring they are conducted in the best interests of the company and its stakeholders.Section 7: Companies ActIn this section, the course shifts its focus to the Indian regulatory framework, particularly the Companies Act 2013. Students will explore the key provisions of the Act that govern related party transactions, along with SEBI's Clause 49. This section emphasizes the practical implications of these regulations for companies operating in India, with discussions on compliance strategies and key considerations for private companies.Section 8: Case Studies - Wipro and HULTo bring all the theoretical concepts together, this section presents case studies of two major Indian corporations: Wipro and Hindustan Unilever (HUL). By analyzing the related party transactions of these companies, students will see how the principles of IAS 24 and the Indian Companies Act are applied in real-world situations. The case studies will also highlight the challenges and considerations involved in managing related party transactions within large corporations.Conclusion:By the end of the course, participants will have a strong understanding of related party transactions, their impact on financial reporting, and the regulations that govern them. They will be equipped to identify related parties, manage transactions appropriately, and ensure compliance with both international and local standards. The knowledge gained in this course will help finance professionals, auditors, and compliance officers enhance transparency and governance in their organizations.
