Artykuł
I. IASB issues amendments to IAS 24
Background
On 4 November 2009, the International Accounting Standards Board (IASB) issued amendments to IAS 24 Related Party Disclosures. The revised Standard simplifies the disclosure requirements for entities that are controlled, jointly controlled or significantly influenced by a government (referred to as government-related entities) and clarifies the definition of a related party.
The revised Standard is effective for annual periods beginning on or after 1 January 2011. The revised Standard requires retrospective application. Therefore, in the year of initial application, disclosures for the comparative period will need to be restated.
Earlier application is permitted, either of the whole revised Standard or of the partial exemption for government-related entities. If an entity applies either the whole Standard or the partial exemption fora period beginning before 1 January2011, it is required to disclose that fact.
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