NZ IAS 24

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

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