Description
Addresses requirements of IAS 24, Related Party Disclosures.
Designed For
- Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS
- Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS
Objectives
- Recognize what constitutes a related party.
- Identify the disclosures required for related party transactions.