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Video of IAS 24 Related Party Disclosures summary in IFRS Certificate course by Silvia of CPDbox channel, video No. 25 free certified online
https://www.cpdbox.com If you want to learn more about this standard, here is a useful link:
https://www.cpdbox.com/ifrs/ias-24/
The contents:
00:00 Introduction
00:36 Objective of IAS 24 Related-Party Disclosures
01:33 Who is a related party?
01:57 Persons as related parties
02:50 Entities as related parties
04:57 Who is NOT a related party?
06:43 Disclosures required by IAS 24
07:58 Examples of what to disclose
This video is a short summary of IAS 24 and does NOT replace the full standard - you can see the full text on IFRS Foundation's website.
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Online IFRS course by Silvia, CPDbox: https://www.cpdbox.com/ifrs-kit/
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