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
  3. Definition of a related party (paras. BC18-BC32)
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Definition of a related party (paras. BC18-BC32)

Comparing proposed amendment...
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)
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