STANDARDS SUMMARIES

Yaz Davies
Mind Map by , created over 5 years ago

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

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Yaz Davies
Created by Yaz Davies over 5 years ago
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STANDARDS SUMMARIES
1 IAS 24 Related Party Disclosures

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  • 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
1.1 Subsidiaries
1.2 Joint Venture
1.3 Key Management Personnel
1.4 Post Employment Plan
1.5 Close Family Members
1.6 Associate
2 IAS 20: Government Grants

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