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IAS 24: purpose, scope and intragroup information
Chapter 1 · Purpose, scope and intragroup information · 15 exercises
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Target a chapterThe exercises of a single chapter.
- 01Purpose, scope and intragroup information13 exercises
- 02Definitions: persons, close family, key management19 exercises
- 03Related entity relationships26 exercises
- 04Situations that do not by themselves create a relationship12 exercises
- 05Parent and ultimate controlling party12 exercises
- 06Key management personnel compensation15 exercises
- 07Transactions, balances and presentation24 exercises
- 08Government-related entities15 exercises
- 09Boundaries with other standards9 exercises
Target a conceptThe exercises of a single concept.
- Purpose of the standardFragile5 exercises
- Scope of applicationFragile6 exercises
- Intragroup items and consolidated statementsFragile6 exercises
- Related party: the personFragile5 exercises
- Close members of the familyFragile6 exercises
- Key management personnelFragile7 exercises
- Related party transactionFragile4 exercises
- Control, joint control, significant influenceFragile4 exercises
- Entities of the same groupFragile5 exercises
- Associate and joint ventureFragile8 exercises
- Joint ventures of the same third partyFragile4 exercises
- Post-employment benefit planFragile3 exercises
- Entity controlled by a related personFragile5 exercises
- Management entityFragile4 exercises
- Subsidiaries of an associate or joint ventureFragile3 exercises
- Substance over formFragile5 exercises
- Common director or managerFragile5 exercises
- Venturers among themselvesFragile7 exercises
- Normal dealings and economic dependenceFragile5 exercises
- Disclosure about the parent and ultimate controlFragile6 exercises
- Next most senior parent that publishesFragile4 exercises
- Why disclose control without transactionsFragile4 exercises
- Key management personnel compensationFragile10 exercises
- Relief for the management entityFragile3 exercises
- Other transactions with managersFragile5 exercises
- Minimum content of the disclosureFragile5 exercises
- Allowances and expense for the periodFragile8 exercises
- Disclosure by related party categoryFragile5 exercises
- Examples of transactions to discloseFragile4 exercises
- Arm's length statementFragile5 exercises
- Aggregation of similar itemsFragile3 exercises
- Partial exemption for government-related entitiesFragile6 exercises
- Limits of the exemptionFragile3 exercises
- Disclosure retained with the exemptionFragile9 exercises
- Judgement on the extent of disclosureFragile2 exercises
- Link with IFRS 10Fragile4 exercises
- Link with IAS 28 and IFRS 11Fragile3 exercises
- Link with IAS 19Fragile3 exercises
- Link with IFRS 2Fragile3 exercises
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