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RELATED PARTY DISCLOSURES IAS 24 N R GOVINDARAJAN FCA,AICWA,DISA,CISA CHARTERED ACCOUNTANT
SCOPE AND OBJECTIVES ,[object Object],[object Object],[object Object],[object Object]
SCOPE AND OBJECTIVES ,[object Object]
Identification ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Related party?? ,[object Object],[object Object],[object Object],[object Object],[object Object]
Close Member?? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
What “related” means.. ,[object Object],[object Object],[object Object],[object Object]
What “ related” means? ,[object Object],[object Object],[object Object]
What “related” means.. ,[object Object]
Related party transaction? ,[object Object]
Key management persons ,[object Object]
Significant Influence ,[object Object],[object Object]
Exclusions ,[object Object],[object Object]
Exclusions ,[object Object],[object Object],[object Object],[object Object]
Disclosures ,[object Object],[object Object],[object Object],[object Object]
Sample disclosure items ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Govt. related entities ,[object Object],[object Object],[object Object]
Exempt entity disclosures ,[object Object],[object Object],[object Object],[object Object],[object Object]
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Related party disclosures ias 24