《企业会计准则第36号——关联方披露》(以下简称“新准则”)主要是规范关联方的认定、关联方交易的认定及其披露。“新准则”对可能的关联方及其交易形式进行了列举,使准则更具操作性,有助于规范企业信息的充分披露。“新准则”与“现行准则”的差异“新准则”与1997年发布的? Accounting Standard for Enterprises No. 36 - Related Party Disclosures (hereinafter referred to as “the New Standards”) mainly regulates the determination of related parties, the determination of related party transactions and their disclosure. The new guidelines enumerate possible related parties and the forms of their transactions, making the guidelines more operational and helping to standardize the full disclosure of corporate information. Differences between the New Guideline and the “Current Guideline” The New Guideline was released in 1997?