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annalieharrison

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STANDARDS SUMMARIES

Description

A listing of other smaller but important standards crucial to passing paper F7

Mind Map by Yaz Davies, updated more than 1 year ago

	Created by Yaz Davies about 11 years ago

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Resource summary

STANDARDS SUMMARIES

IAS 24 Related Party Disclosures
Annotations:
- A transfer of resources, services or obligations between related parties regardless of whither a price has been charged. Any such transactions must be taken into consideration when calculating ratios
1. Subsidiaries
2. Joint Venture
3. Key Management Personnel
4. Post Employment Plan
5. Close Family Members
6. Associate
IAS 20: Government Grants

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