Understanding IAS 24: Related Party Disclosures
Автор: Murtaza Quaid
Загружено: 2024-08-24
Просмотров: 3836
Описание:
In this comprehensive session, Murtaza Quaid, a seasoned Chartered Accountant, takes you through the intricacies of IAS 24 - Related Party Disclosures.
Learn about the importance of disclosing transactions with related parties, how to identify related parties, and the types of disclosures required under IAS 24.
This video covers essential concepts such as arm's length transactions, the role of key management personnel, and exemptions for government-related entities. Perfect for accounting professionals and students looking to deepen their understanding of financial reporting standards.
Key Takeaways:
1) Definition and importance of related party disclosures
2) Understanding arm’s length vs. non-arm’s length transactions
3) Identifying related parties and close family members
4) Disclosure requirements under IAS 24
5) Special exemptions for government-related entities
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