Related party disclosures under Ind As 24 Are we prepared

By:

CHAUHAN, SANJAY

Material type:

Mixed materialsPublication details: 2013Description: 90-93Subject(s):

ACCOUNTING

NLM classification:

In: CHARTERED ACCOUNTANTMSummary: As we look forward to the implementation of converged IFRs, disclosure in financial statements needs to be discussed. With a requirement for transparency in Indian companies and increasing vigilance on domestic tranfer pricing trnasactions, the Related Party Disclosures standard would gain much prominence. The author endeavours to bring out a quick impact of the new standard with dependencies in the companies act 1956 and various thought points yhat need to be addressed for the effective implementation of AS 24 in comparison to the AS 18 resd with its various interpretations and IAS 24.

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Holdings
Item type	Current library	Call number	Vol info	Status	Date due	Barcode
Periodicals/Magazines	SSCBS Library		62/6	Available		P15177

As we look forward to the implementation of converged IFRs, disclosure in financial statements needs to be discussed. With a requirement for transparency in Indian companies and increasing vigilance on domestic tranfer pricing trnasactions, the Related Party Disclosures standard would gain much prominence. The author endeavours to bring out a quick impact of the new standard with dependencies in the companies act 1956 and various thought points yhat need to be addressed for the effective implementation of AS 24 in comparison to the AS 18 resd with its various interpretations and IAS 24.

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