V dannoy knige budut rassmotreny sushchnost" i normativnoe regulirovanie takoy ekonomicheskoy kategorii, kak affilirovannye litsa. Avtor rassmatrivaet takie voprosy, kak raskrytie informatsii o svyazannykh storonakh v finansovoy otchyetnosti soglasno trebovaniyam Rossiyskikh standartov bukhgalterskogo uchyeta i soglasno trebovaniyam Mezhdunarodnykh standartov finansovoy otchyetnosti, a takzhe poryadok audita affilirovannykh lits.