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Accounting Standards Interpretations 13: Interpretation of paragraphs 26 and 27 of AS 18

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Paragraph 23 of AS 18 requires certain disclosures in respect of transactions between related parties. Paragraph 26 of AS 18, inter alia, provides that items of a similar nature may be disclosed in aggregate by type of related party. The issue is as to what is the meaning of type of related party for this purpose. | Accounting Standards Interpretations 13: Interpretation of paragraphs 26 and 27 of AS 18

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Accounting Standards Interpretations 13: Interpretation of paragraphs 26 and 27 of AS 18

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