NZ IAS 24 Related Party Disclosures

  • For-profit

Requires disclosures about an entity’s transactions with its related parties and relationships between parents and subsidiaries irrespective of whether there have been transactions between those related parties.

  • NZ IAS 24 – This version is effective for reporting periods beginning on or after 1 Jan 2016

    Date of issue: Nov 2012 Date compiled to: 1 Dec 2015
    Additional material: NZ IAS 24 IASB – 1 Jul 2014
*Additional Material is restricted to those with NZ-assigned IP addresses only.