Transcription of Related Party Disclosures
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Related Party Disclosures
AASB Standard AASB 124. July 2015. Related Party Disclosures Federal Register of Legislative Instruments F2015L01621. Obtaining a copy of this Accounting Standard This Standard is available on the AASB website: Australian Accounting Standards Board PO Box 204. Collins Street West Victoria 8007. AUSTRALIA. Phone: (03) 9617 7637. E-mail: Website: Other enquiries Phone: (03) 9617 7600. E-mail: COPYRIGHT. Commonwealth of Australia 2015. This AASB Standard contains IFRS Foundation copyright material. Reproduction within Australia in unaltered form (retaining this notice) is permitted for personal and non-commercial use subject to the inclusion of an acknowledgment of the source. Requests and enquiries concerning reproduction and rights for commercial purposes within Australia should be addressed to The Director of Finance and Administration, Australian Accounting Standards Board, PO Box 204, Collins Street West, Victoria 8007. All existing rights in this material are reserved outside Australia.
entity is itself such a plan, the sponsoring employers are also related to the reporting entity. (vi) The entity is controlled or jointly controlled by a person identified in (a). (vii) A person identified in (a)(i) has significant influence over the entity or is a member of the key management personnel of the entity (or of a parent of the ...
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