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延伸文章資訊
- 1IAS 24 — Related Party Disclosures - IAS Plus
IAS 24 requires disclosures about transactions and outstanding balances with an entity's related ...
- 2目錄
註:本翻譯初稿係翻譯國際會計準則理事會於2009 年11 月所發布之IAS24 修訂版(生效. 日為2011 年1 月1 日). 目錄. 條文. 簡介. IN1–IN3. 國際會計準則第24 號.
- 3IAS24
IAS24(17:11). 1. IAS 24 關係人揭露; 2. 洪玉美會計師簡歷; 3. 聲明; 4. 課程大綱; 5. 近親之定義; 6. 主要管理階層(KMP)之定義; 7. 關係人定義...
- 4《準則修改》IAS 24『關係人揭露』
舊版本IAS 24 沒有包括政府相關企業之特定豁免。許多企業,特別是處於大量受政府控制. 的環境,實務上辨認所有政府相關企業並量化所有關係人交易及其 ...
- 5關係人辨認與揭露實務解析
於。 [IAS24.9]. • 控制. • 聯合控制係指合約同意分享對某項經濟活動 ...