- DefinitionThe entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.
 
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 -Publisher FASB
 -Name Accounting Standards Codification
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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