CTHRepealedLegislation
AASB 124 - Related Party Disclosures - December 2005
AASB 124 and IAS 24AASB 124 and IAS 24
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AASB 124 and IAS 24
Paragraphs 1 to 22 of AASB 124 Related Party Disclosures as amended incorporate IAS 24 Related Party Disclosures as issued and amended by the International Accounting Standards Board (IASB). Paragraphs that have been added to this Standard (and do not appear in the text of IAS 24) are identified with the prefix “Aus”, followed by the number of the preceding IASB paragraph and decimal numbering. Paragraphs Aus25.1 to Aus25.9.3 require disclosing entities to provide additional details about key management personnel (KMP) that are not required by IAS 24.