IAS 24Chapter 6Lesson 1
Key management personnel compensation
Step 1 of 7Learning objectives
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Key management compensation is disclosed in total and for five categories; other transactions with managers follow the general rules, and the management entity benefits from a relief.
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Learning objectives
- State the total and the five categories of key management compensation.
- Calculate the total from the category amounts of a case.
- Deal with the management entity and the references to IAS 19 and IFRS 2.