All related-party transactions are intercompany transactions.

Question

Quizplus · Accepted Answer

Related-party transactions involve deals or arrangements between two parties who are joined by a special relationship (e.g., a company and its subsidiary, a company and its directors), whereas intercompany transactions specifically refer to transactions between entities within the same corporate group but do not necessarily involve a special relationship outside of the corporate structure.

All Related-Party Transactions Are Intercompany Transactions