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12406 |
Transactions between related parties
IAS 24-pr17
If there have been transactions
between related parties,
disclose the following:
(1) nature of related party relationship
(2) amount of transactions
(3) amount of outstanding balances
(4) related doubtful debts balance
(5) bad debts expense
IAS 24-pr18
The above disclosures are made
for each of the following categories:
(1) parent
(2) subsidiaries
(3) associates
(4) joint ventures where entity is a venturer
(5) entities with joint control
(6) significant influence over the entity
(7) key management personnel of entity
(8) key management personnel of parent
(9) other related parties
IAS 24-pr19
the following are disclosed
for each of the above categories:
(1) amounts payable to related parties
(2) amounts receivable from related parties
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International Accounting
Standards (IAS)