一、关于关联方的定义中英两国对关联方的定义都抓住了关联方关系的实质,控制或重大影响。但相比之下,两国对关联方的定义存在下显著差异:①英国《关联方披露准则》(FRS8)在其定义中确规定受同一方重大影响的各方也是关联方,而在我国企业会计准则———关联方关系及其交易的披 I. Definition of Related Parties The definitions of related parties between China and Britain have grasped the substance, control or significant influence of the related parties. In contrast, the two countries have significant differences in definitions of related parties: (1) The FRS8 of the United Kingdom does define in its definition that all parties that are significantly affected by the same party are also related parties, and in our country Accounting Standards for Business Enterprises --- Related Party Transactions and Transactions