NZ IAS 24

Related Party Disclosures

Requires disclosures about an entity’s transactions with its related parties and relationships between parents and subsidiaries irrespective of whether there have been transactions between those related parties.

  • NZ IAS 24 – This version is effective for reporting periods beginning on or after
    1 Jul 2014

    Date of issue: Nov 2012

    Date compiled to: Feb 2014

  • NZ IAS 24 – This version is effective for reporting periods beginning on or after
    1 Jan 2014

  • NZ IAS 24 – This version is effective for reporting periods beginning on or after
    1 Jan 2013

  • NZ IAS 24 – This version is effective for reporting periods beginning on or after
    1 Dec 2012

*Additional Material is restricted to those with NZ-assigned IP addresses only.