IFRS: Related Party Disclosures (IAS 24)

Overview

This course is part of the IFRS Certificate Program - a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment.

This self-study course addresses requirements of IAS 24, Related Party Disclosures, including the following:

• Related party definition and examples
• Related party transactions
• Related entities
• Disclosure requirements

This course includes interactive learning elements and illustrative exercises with solutions.

Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.

Prerequisites

Familiarity with financial reporting and accounting principles under IFRS

Designed For

Who Will Benefit

• Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS
• Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS

Objectives

Learning Outcomes

• Recognize what constitutes a related party.
• Identify the disclosures required for related party transactions.