IAS 24 requires an entity to disclose key management personnel compensation in total and by category as defined in the Standard. In April 2001 the International Accounting Standards …

In November 2009 the Board issued a revised IAS 24 to simplify the definition of ‘related party’ and to provide an exemption from the disclosure requirements for some government-related …

第十八條 發行人應依國際會計準則第二十四號規定,充分揭露關係人交易資訊,並應依下列規定辦理: 一、列示關係人名稱及關係。 二、單一關係人交易金額或餘額達發行人各該項交易總額或餘 …

IAS 24 outlines the disclosure requirements for related party transactions and relationships in financial statements.

International Accounting Standard 24 Related Party Disclosures (IAS 24) is set out in paragraphs 1⁠–⁠29 and the Appendix. All of the paragraphs have equal authority but retain the IASC format …

2024年6月13日 · IAS 24 mandates specific disclosures regarding related parties with the aim of alerting users to the potential impact of these relationships on an entity’s financial position and …

國際會計準則第24號個案釋例 – 2 – 月內應付之利潤分享及紅利，以及非貨幣性福利（如醫療照顧、住宿、汽車，以及免費或補貼 之商品或服務。

《国际会计准则第24号-对关联者的揭示》（1984年7月公布，1994年11月格式重排） 英文名=IAS 24–Related Party Disclosures首次生效时间=1986年1月1日最新修订时间=1994年11月修订历 …

IAS 24 Related Party Disclosures The objective of this Standard is to ensure that an entity’s financial statements contain the disclosures necessary to draw attention to the possibility that …

2020年2月25日 · IAS 24 Related Party Disclosures requires disclosures about transactions and outstanding balances with an entity’s related parties. The standard defines various classes of …