1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2020
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  1. IAS 24: Related Party Disclosures
  2. IAS 24: Basis for Conclusions
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IAS 24: Basis for Conclusions

Comparing proposed amendment...
Introduction (paras. BC1-BC6)
Management compensation (paras. BC7-BC10)
Related party disclosures in separate financial statements (paras. BC11-BC17)
Definition of a related party (paras. BC18-BC32)
BC18-BC20
An associate of a subsidiary's controlling investor (paras. BC21-BC24)
Two associates of a person (para. BC25)
Investments of members of key management personnel (para. BC26)
Joint control (paras. BC27-BC29)
Removal of 'significant voting power' (paras. BC30-BC31)
Other minor changes to the definition of a related party (para. BC32)
Government-related entities (paras. BC33-BC48)
Exemption (paragraph 25) (paras. BC33-BC41)
Disclosure requirements when the exemption applies (paragraph 26) (paras. BC42-BC48)
Other minor changes made in 2009 (para. BC49)
Key management personnel (paras. BC50-BC52)
Appendix - Amendment to the Basis for Conclusions on IAS 19 Employee Benefits
Dissenting opinion (paras. DO1-DO3)
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