CTHRepealedLegislation
AASB 124 - Related Party Disclosures - December 2009
Illustrative ExamplesIllustrative Examples
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Illustrative Examples
The following examples accompany, but are not part of, AASB 124 Related Party Disclosures.
They illustrate:
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the partial exemption for government-related entities; and
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how the definition of a related party would apply in specified circumstances.
In the examples, references to ‘financial statements’ relate to the individual, separate or consolidated financial statements.