IAS 24 - Related Party Disclosures

Course outline:

This modules builds foundational knowledge of IAS 24 - Related Party Disclosures.

This course covers:

• Scope and Definitions
• Why Related Parties Disclosure Matters
• How is a Person Related to the Reporting Entity?
• How is an Entity Related to the Reporting Entity?
• Disclosure - Parent and Subsidiary Relationships
• Disclosure - Related Party Transactions: Key Management Personnel Compensation
• Disclosure - Other Related Party Transactions

This course is an interactive e-learning module.

This module is part of the IFRS Library or can be booked as an individual course. To book the full library click here.

CPD Hours: 1.5