IAS 24 related party disclosure 整理讲课教案.doc

IAS 24 related party disclosure 整理 精品文档 精品文档 收集于网络，如有侵权请联系管理员删除 收集于网络，如有侵权请联系管理员删除 精品文档 收集于网络，如有侵权请联系管理员删除 IAS 24 related party disclosure 1. History of IAS24 March 1983 Exposure Draft E25 Disclosure of Related Party Transactions July 1984 IAS 24 Related Party Disclosures 1 January 1986 Effective date of IAS 24 (1984) Related Party Disclosures 1994 IAS 24 was reformatted 18 December 2003 Revised version of IAS 24 issued by the IASB 1 January 2005 Effective date of IAS 24 (2003) February 2007 Exposure Draft of Proposed Amendments to IAS 24 issued 11 December 2008 Revised Exposure Draft of Proposed Amendments to IAS 24 issued 4 November 2009 Revised IAS 24 issued 1 January 2011 1 January 2011 2. Main contents of IAS24 2.1The objective of IAS24 The objective of IAS 24 is to ensure that an entitys financial statements contain the disclosures necessary to draw attention to the possibility that its financial position and profit or loss may have been affected by the existence of related parties and by transactions and outstanding balances with such parties. 2.2 Who Are Related Parties A related party is a person or entity that is related to the entity that is preparing its financial statements. (a) A person or a close member of that persons family is related to a reporting entity if that person: (i) has control or joint control over the reporting entity; (ii) has significant influence over the reporting entity; or (iii) is a member of the key management personnel of the reporting entity or of a parent of the reporting entity. (b) An entity is related to a reporting entity if any of the following conditions applies: (i) The entity and the reporting entity are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others). (ii) One entity is an associate or joint venture of the other entity (or an associate or joint venture of a member of a group of which the other entity is a member). (iii) Both entities are