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Party Disclosures used by IAS 24
IAS 24 utilized the following related party disclosures that
1. Nature of relationships between subsidiaries and parents, even whether there were no transactions among those related parties;
2. The identification of the entity's parent and, the ultimate, whether different controlling party;
3. Compensation of main key management personnel;
4. Whether there have been transactions among related parties, the nature of the information and relationship for the outstanding and transactions balances along with related parties. Such disclosures are made separately for one of the following classes: entities along with joint control or the parent; significant influence above the entity; associates; subsidiaries; joint ventures whether the entity is a venture; and other related parties and key management personnel.
Forms of evidence a) Observation: is usually witnessing internal control and book-keeping procedures. It includes attendance at wages pay out. Observation of stock-take, open
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Work Related Health Problems The health of a person working on a specific job in a particular environment may be affected by both. It is valuable to have a clear understanding
Ask question #MA. Evaluate the strengths and weaknesses of preview Company''s control environment B. What factors in Preview company''s control environment have led to and facilit
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Assertions about classes Assertions about classes of transactions and events for the period under audit : a) Occurrence -events and transactions which have been recorde
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