International GAAP 2020

Chapter 39Related party disclosures

1. 1 INTRODUCTION
   1. 1.1 The related party issue
   2. 1.2 Possible solutions
      1. 1.2.1 Remeasurement of related party transactions at fair values
      2. 1.2.2 Disclosure of transactions
2. 2 REQUIREMENTS OF IAS 24
   1. 2.1 Objective and scope
      1. 2.1.1 Objective
      2. 2.1.2 Scope
   2. 2.2 Identification of a related party and related party transactions
      1. 2.2.1 Persons or close members of a person's family that are related parties
         1. 2.2.1.A Control
         2. 2.2.1.B Joint control
         3. 2.2.1.C Significant influence
         4. 2.2.1.D Key management personnel
      2. 2.2.2 Entities that are members of the same group
      3. 2.2.3 Entities that are associates or joint ventures
         1. 2.2.3.A Joint operations
      4. 2.2.4 Entities that are joint ventures of the same third party
      5. 2.2.5 Entities that are joint ventures of a third party and associates of the same third entity
      6. 2.2.6 Post-employment benefit plans
      7. 2.2.7 Entities under control or joint control of certain persons or close members of their family
      8. 2.2.8 Entities under significant influence of certain persons or close members of their family
      9. 2.2.9 Entities, or any member of the group of which they are a part, that provide key management personnel services
      10. 2.2.10 Government-related entities
   3. 2.3 Parties that are not related parties
   4. 2.4 Disclosure of controlling relationships
   5. 2.5 Disclosable transactions
      1. 2.5.1 Materiality
   6. 2.6 Disclosure of key management personnel compensation
      1. 2.6.1 Compensation
      2. 2.6.2 Short-term employee benefits
      3. 2.6.3 Post-employment benefits
      4. 2.6.4 Other long-term ...