Related Party Disclosures

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: Dec 2015

*Additional Material is restricted to those with NZ-assigned IP addresses only.