TAILIEUCHUNG - Chuẩn mực kế toán quốc tế IAS 24

This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 24 Related Party Disclosures was issued by the International Accounting Standards Committee in July 1984, and reformatted in 1994. In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. In December 2003 the IASB issued a revised IAS 24. Since then, IAS 24 has been amended by the following IFRSs: • • Amendment to IAS 19—Actuarial Gains and Losses, Group Plans and Disclosures (issued December. | IAS 24 International Accounting Standard 24 Related Party Disclosures This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 24 Related Party Disclosures was issued by the International Accounting Standards Committee in July 1984 and reformatted in 1994. In April 2001 the International Accounting Standards Board IASB resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. In December 2003 the IASB issued a revised IAS 24. Since then IAS 24 has been amended by the following IFRSs Amendment to IAS 19 Actuarial Gains and Losses Group Plans and Disclosures issued December 2004 IAS 1 Presentation of Financial Statements as revised in September 2007 . IASCF 1389 IAS 24 Contents paragraphs INTRODUCTION IN1-IN13 INTERNATIONAL ACCOUNTING STANDARD 24 RELATED PARTY DISCLOSURES OBJECTIVE 1 SCOPE 2-4 PURPOSE OF RELATED PARTY DISCLOSURES 5-8 DEFINITIONS 9-11 DISCLOSURE 12-22 EFFECTIVE DATE 23-23A WITHDRAWAL OF IAS 24 REFORMATTED 1994 24 APPENDIX Amendment to IAS 30 APPROVAL OF IAS 24 BY THE BOARD BASIS FOR CONCLUSIONS 1390 iascf IAS 24 International Accounting Standard 24 Related Party Disclosures IAS 24 is set out in paragraphs 1-24 and the Appendix. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 24 should be read in the context of its objective and the Basis for Conclusions the Preface to International Financial Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements. IAS 8 Accounting Policies Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance . IASCF .

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