Related Parties Transactions
The following provides information on related party transactions that may be relevant to audit committees:
American Institute of Certified Public Accountants (AICPA) Related Party Toolkit
http://ftp.aicpa.org/public/download/news/relpty_toolkit.pdf
The
most complete accounting reference on related party transactions.
SEC Division of Corporation Finance -
Accounting Disclosure Rules and Practices Staff Training Manual
http://www.realcorporatelawyer.com/pdfs/adr&p0300.pdf
See Topic Seven - Related Party Transactions