IAS 24Chapter 3Lesson 2
Substance of the relationship, post-employment plans and management entities
Step 1 of 6Learning objectives
Go deeper+2 deeper insights · +1 point of attention
To know whether a relationship is a related party relationship, one looks at its substance and not only its legal form; two special cases, the post-employment benefit plan and the management entity, belong to the deeper level.
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Learning objectives
- Assess a relationship by its substance and not only by its legal form.
- Determine the links of a post-employment plan with the entity and the sponsoring employers.
- Identify the management entity that provides key management personnel.