微信扫一扫
实时资讯全掌握
IAS 24 Related Party Disclosures was issued some time ago. Which one or more of the following options explains why related party transactions should be disclosed? A. The financial statements may not give a fair presentation if they are affected by related party transactions which are not disclosed. B. Related party transactions are illegal. C. The existence of related party transactions is an indication of fraud. D. Users ought to be aware of the existence of related parties, even if there have been no related party transactions in the period. |