CFAS 17: PAS 24

699 6 0
                                    

Related Party
-control, significant influence (20%) and joint control

1. Affiliates
2. Associates
3. Venturer
4. Key management personnel
5. Close family members of an individual
6. Individuals
7. Postemployment benefit plan

Related part transaction
-transfer of resources between related parties

Related party disclosures
-disclosure of relationships; name of entity's parent or controlling party

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