销售人员外出拜访计划表
编号：日期：年月日
备注：
1.每份客户拜访报告需完整仔细填写，访问达到预期效果方可视为有效拜访。

2.每次拜访中，访问同一客户对象多于一名时，归为一份访问报告。

3.拜访登记表作营销人员记录备档用，市场部进行不定期检查。

IAS 24 related party disclosure
1. History of IAS24
2. Main contents of IAS24
2.1The objective of IAS24
The objective of IAS 24 is to ensure that an entity's financial statements contain the disclosures necessary to draw attention to the possibility that its financial position and profit or loss may have been affected by the existence of related parties and by transactions and outstanding balances with such parties.
2.2 Who Are Related Parties
A related party is a person or entity that is related to the entity that is preparing its financial statements.
•(a) A person or a close member of that person's family is related to a reporting entity if that person:
o(i) has control or joint control over the reporting entity;
o(ii) has significant influence over the reporting entity; or
o(iii) is a member of the key management personnel of the reporting entity or of a parent of the reporting entity.
•(b) An entity is related to a reporting entity if any of the following conditions applies: o(i) The entity and the reporting entity are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others).
o(ii) One entity is an associate or joint venture of the other entity (or an associate or joint venture of a member of a group of which the other entity is a member).
o(iii) Both entities are joint ventures of the same third party.
o(iv) One entity is a joint venture of a third entity and the other entity is an associate of the third entity.
o(v) The entity is a post-employment defined benefit plan for the benefit of employees of either the reporting entity or an entity related to the reporting entity.
If the reporting entity is itself such a plan, the sponsoring employers are also
related to the reporting entity.
o(vi) The entity is controlled or jointly controlled by a person identified in(a)
o(vii) A person identified in (a)(i) has significant influence over the entity or is a member of the key management personnel of the entity (or of a parent of the
entity).。