IASB January 2008
24 January 2008
The Board continued its discussion of responses to the exposure draft of proposed Amendments to IAS 24 Related Party Disclosures—State-controlled Entities and the Definition of a Related Party. The Board tentatively confirmed its previous decisions as follows:
IASB November 2007
13 November 2007
The Board continued its discussion of responses to the exposure draft State-controlled Entities and the Definition of a Related Party.
The Board tentatively decided to retain the following features of the definition of a related party proposed in the exposure draft, and related guidance
IASB October 2007
19 October 2007
At this meeting the Board began its redeliberation of the amendments to IAS 24 proposed in the exposure draft
State-controlled Entities and the Definition of a Related Party, published in February 2007, in the light of the comments received.
The Board discussed the project’s objective and scope, noting the limited scope of this project. The Board tentatively decided:
IASB September 2007
18 September 2007
The staff outlined the issues raised in comment letters on the proposed amendments to IAS 24–State-controlled Entities and the Definition of a Related Party, and presented a preliminary project plan.
IASB January 2007
24 January 2007
The staff presented four sweep issues that arose from Board members’ comments on the pre-ballot draft of the Exposure Draft of Amendments to IAS 24 Related Party Disclosures.
IASB October 2006
19 October 2006
The Board discussed whether an associate and a subsidiary of the associate’s significant investor are related parties, as defined in IAS 24. The Board confirmed that IAS 24 identifies these entities as related parties for both the associate’s individual and the group’s consolidated financial statements.
IASB September 2006
20 September 2006
The Board tentatively decided that when an entity qualifies as a related party of another entity simply because of the existence of common control from the State, IAS 24 should provide relief from the requirement to disclose related party transactions between those two commonly controlled entities. However, there are some situations in which disclosures should be made because of the nature of relationship that exists. The Board tentatively decided that IAS 24 should contain indicators that would
IASB July 2006
20 July 2006
The Board decided to add to its agenda a project to amend IAS 24 Related Party Disclosures.
IASB September 2008
18 September 2008
The Board continued its discussion of responses to the exposure draft State-controlled Entities and the Definition of a Related Party, published in February 2007.