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IAS Plus newsletter — Revised exposure draft on disclosure of relationships with the state

Published on: 19 Dec 2008

On 11 December 2008, the International Accounting Standards Board (IASB) published an Exposure Draft (the 2008 ED) proposing to amend IAS 24 Related Party Disclosures. The 2008 ED addresses the disclosure of ‘relationships with the state’, with the objective of simplifying the disclosure requirements that apply to state-controlled entities under the existing IAS 24.

Comments on the 2008 ED are requested by 13 March 2009.

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