Affiliated Parties in Financial Accounting
4. For the purposes of this Regulation, affiliated parties are understood to mean legal and natural persons capable of exerting influence on the activities of legal and (or) natural persons in accordance with the Law of the Russian Federation dated March 22, 1991, No. 948-1 "On Competition and Restriction of Monopolistic Activities in Commodity Markets" (Proceedings of the Congress of People's Deputies of the RSFSR and the Supreme Soviet of the RSFSR, 1991, No. 16, Article 499; Proceedings of the Congress of People's Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, No. 34, Article 1966; No. 32, Article 1882; Collection of Laws of the Russian Federation, 1995, No. 22, Article 1977; 1998, No. 19, Article 2066)
Source: Order of the Ministry of Finance of the Russian Federation dated January 13, 2000 No. 5n (as amended on March 30, 2001) "On Approval of the Accounting Regulation 'Information on Affiliated Parties' PBU 11/2000" (Registered by the Ministry of Justice of the Russian Federation on May 10, 2000 No. 2215)
Понятие «аффилированные лица в бухучете» среднего рода.
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | аффилированного лица в бухучете | аффилированных лиц в бухучете |
| Д | аффилированному лицу в бухучете | аффилированным лицам в бухучете |
| В | аффилированное лицо в бухучете | аффилированные лица в бухучете |
| Т | аффилированным лицом в бухучете | аффилированными лицами в бухучете |
| П | аффилированном лице в бухучете | аффилированных лицах в бухучете |