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povezane osobe (imenica, Računovodstvo, revizija)
su oni s kojima klijent ima odnos koji bi mogli uništiti vlastiti interes jedne od stranaka (računovodstveni temelji se na mjerenju transakcijama po tržišnim uvjetima). Povezane stranke uključuju podružnicama klijenta, princip vlasnicima, poslovodstvu (donositelji odluka koji kontroliraju poslovne politike) i članova njihovih užih obitelji.
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- Besedna vrsta: noun
- Sinonim(-i):
- Blossary:
- Industrija/področje: Accounting
- Category: Auditing
- Company: AIS
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