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STANDARDS SUMMARIES

Description

A listing of other smaller but important standards crucial to passing paper F7
Yaz Davies
Mind Map by Yaz Davies, updated more than 1 year ago
Yaz Davies
Created by Yaz Davies over 10 years ago
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Resource summary

STANDARDS SUMMARIES
  1. 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
      1. Joint Venture
        1. Key Management Personnel
          1. Post Employment Plan
            1. Close Family Members
              1. Associate
              2. IAS 20: Government Grants
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