المساعد الشخصي الرقمي

مشاهدة النسخة كاملة : Related party disclosures



محاسب متخصص
08-11-2014, 06:32 AM
RELATED PARTY DISCLOSURES
CONTENTS
Paragraph
Objective
Scope .................................................. .................................................. ..... 1–3
Definitions .................................................. ............................................... 4–17
Close Member of the Family of an Individual ...................................... 5
Key Management Personnel .................................................. .............. 6–9
Related Parties .................................................. ................................... 10–15
Remuneration of Key Management Personnel ...................................... 16
Voting Power .................................................. .................................... 17
The Related Party Issue .................................................. ............................ 18–21
Remuneration of Key Management Personnel ...................................... 21
Materiality .................................................. ............................................... 22
Disclosure .................................................. ................................................ 23–41
Disclosure of Control .................................................. ......................... 25–26
Disclosure of Related Party Transactions ............................................. 27–33
Disclosure—Key Management Personnel ............................................ 34–41
Effective Date .................................................. .......................................... 42–43