Zusammenfassung der Ressource
STANDARDS SUMMARIES
- IAS 24 Related Party Disclosures
Anmerkungen:
- A transfer of resources, services or obligations between related parties regardless of whither a price has been charged. Any such transactions must be taken into consideration when calculating ratios
- Subsidiaries
- Joint Venture
- Key Management Personnel
- Post Employment Plan
- Close Family Members
- Associate
- IAS 20: Government Grants