IAS 24: related party disclosures

Plain-English guides to IAS 24 related party disclosures, each with a worked example.

IAS 24 sets out who related parties are and what must be disclosed about them. 1 guide, all free.

1 guide

IAS 24 related party disclosures4 minute readIAS 24 related party disclosures explained: who is a related party, key management personnel pay, transactions and balances, and the government exemption.

About these guides

The guides explain the standard in our own words, with our own examples, and point to the paragraphs they rely on. They are general information, not advice for your situation. Read them alongside the standard itself, and check when your regulator adopts it.