Course
9 chapters · 10 lessons · about 6 h 05 min
01Purpose, scope and intragroup informationNot started1 lesson0/1
Practise this chapter
02Definitions: persons, close family, key managementNot started1 lesson0/1
Practise this chapter
- Chapter training · 19 exercises
- Chapter case studyRelated party map of a group: parent, subsidiary, associate, director and spouse, dependent supplier · foundation
- Chapter case studyTransactions, balances and allowances with an associate and a subsidiary: content of the note, totals by category and arm's length · intermediate
03Related entity relationshipsNot started2 lessons0/2
- Not startedRelated entities: group, associates, joint ventures and entities controlled by a personLesson40 min16 exercises
- Not startedSubstance of the relationship, post-employment plans and management entitiesLesson30 min10 exercises
Practise this chapter
- Chapter training · 26 exercises
- Chapter 3 mini-case · expert level (1/3)
- Chapter 3 mini-case · expert level (2/3)
- Chapter case studyRelated party map of a group: parent, subsidiary, associate, director and spouse, dependent supplier · foundation
- Chapter case studyKey management personnel compensation by category, management entity services and a loan to a manager · advanced
04Situations that do not by themselves create a relationshipNot started1 lesson0/1
Practise this chapter
- Chapter training · 12 exercises
- Chapter 4 mini-case · expert level
- Chapter case studyRelated party map of a group: parent, subsidiary, associate, director and spouse, dependent supplier · foundation
- Chapter case studyState-related entity: partial exemption, transaction with a State entity, loan to a manager and disclosure kept · advanced
05Parent and ultimate controlling partyNot started1 lesson0/1
06Key management personnel compensationNot started1 lesson0/1
Practise this chapter
- Chapter training · 15 exercises
- Chapter 6 mini-case · expert level (1/2)
- Chapter 6 mini-case · expert level (2/2)
- Chapter case studyKey management personnel compensation by category, management entity services and a loan to a manager · advanced
- Chapter case studyState-related entity: partial exemption, transaction with a State entity, loan to a manager and disclosure kept · advanced
07Transactions, balances and presentationNot started2 lessons0/2
08Government-related entitiesNot started1 lesson0/1
09Boundaries with other standardsNot startedTaught in 3 lessons of other chapters
- Not startedLink with IFRS 10Covered in the lesson “IAS 24: purpose, scope and intragroup information”
- Not startedLink with IAS 28 and IFRS 11Covered in the lesson “What does not, by itself, make a related party”
- Not startedLink with IAS 19Covered in the lesson “Key management personnel compensation”
- Not startedLink with IFRS 2Covered in the lesson “Key management personnel compensation”
Practise this chapter