Exposure draft of proposed amendments to IAS 24 related party disclosures state-controlled entities and the definition of a related party [electronic resource]
Language: English Publication details: London IASB 2007Subject(s): Online resources: Summary: Exposure draft contains proposals by the International Accounting Standards Board to amend IAS 24 Related Party Disclosures. The amendments intends to eliminate the disclosure requirements in paragraph 17 of IAS 24 for some entities that are controlled or significantly influenced by a state in relation to transactions with other entities controlled or significantly influenced by that state. The exposure draft also proposes amending the definition of a related party.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Book | Virtual Online | ONLINE PUBLICATION (Browse shelf(Opens below)) | 1 | Available | 137165-1001 |
Exposure draft contains proposals by the International Accounting Standards Board to amend IAS 24 Related Party Disclosures. The amendments intends to eliminate the disclosure requirements in paragraph 17 of IAS 24 for some entities that are controlled or significantly influenced by a state in relation to transactions with other entities controlled or significantly influenced by that state. The exposure draft also proposes amending the definition of a related party.