Finance Accounting Auditing Blog
Showing posts with label Related Party. Show all posts
Showing posts with label Related Party. Show all posts
Monday, April 25, 2011

The Concept of Significant Influence

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Based on IAS 24 : Related Party Disclosures , entities are considered to be related parties when one of them either : has the ability t...
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Purpose of Related Party Disclosures

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IAS 24 : Related Party Disclosures defines a related party as a person or entity that is related to the entity that is preparing its financ...
Thursday, November 5, 2009

The revised version of IAS 24 Related Party Disclosures

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The International Accounting Standards Board (IASB) issued today (4 November 2009) a revised version of IAS 24 Related Party Disclosures th...
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