Special newsletter on proposed related party amendments

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20 Mar 2007

Deloitte's IFRS Global Office has published a special edition of our IAS Plus Newsletter titled IASB Proposes Amendments for Related Party Disclosures. This newsletter explains the IASB's recent proposals to amend IAS 24 Related Party Disclosures.

The principal change proposed is to reduce disclosure requirements for some entities that are related only because they are controlled or significantly influenced by the same national, regional, or local government. The IASB also proposes several changes to the definition of related party, as well as some redrafting of IAS 24 generally. The IASB has requested comments by 25 May 2007. 
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