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- IAS 24 – Related Party Disclosures 0%
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Question 1 of 9
1. Question
Under which of the following conditions shall relationships between a parent and its subsidiaries be disclosed?
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Question 2 of 9
2. Question
For which of the following categories shall an entity disclose key management personnel compensation?
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Question 3 of 9
3. Question
Which of the following shall disclosures of related party transactions include?
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Question 4 of 9
4. Question
Which of the following are examples of transactions that may not be disclosed if they are with a related party?
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Question 5 of 9
5. Question
Which of the following statements is true regarding the disclosure of items of a similar nature?
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Question 6 of 9
6. Question
In which of the following conditions is a reporting entity exempt from the disclosure requirements in relation to related party transactions and outstanding balances?
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Question 7 of 9
7. Question
Entity A controls entity B. Mr. X is a member of the key management personnel of entity A and has joint control over entity C. Which of the following statement agrees with IAS 24?
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Question 8 of 9
8. Question
Mr. X has an investment in entity A and entity B. Which of the following does not agree with IAS 24?
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Question 9 of 9
9. Question
Mr. X is a related party to an entity Z. According to IAS 24, who shall be treated as a close family member of Mr. X?
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