000			01270cam a2200193 4500
001			L137165
008			070320s2007 xxk f 000 0 eng d
035			_a(Sirsi) u137165
041	0		_aeng
110	2		_aInternational Accounting Standards Board _94097
245	0	0	_aExposure draft of proposed amendments to IAS 24 related party disclosures _bstate-controlled entities and the definition of a related party _h[electronic resource]
260			_aLondon _bIASB _c2007
520			_aExposure 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.
590			_aKA
651		4	_aInternational
690			_aMANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING-FINANCIAL REPORTING
856	4	8	_uhttps://www.iasb.org/NR/rdonlyres/8D8FF054-4DCE-45B9-BEEC-639D7CD2C480/0/IAS24.pdf _zView the item free of charge at the www.iasb.org website.
942			_n0
999			_c106671 _d106671