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Commission Regulation (EU) No 632/2010 of 19 July 2010 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard (IAS) 24 and International Financial Reporting Standard (IFRS) 8 (Text with EEA relevance) (revoked)
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Article 1.The Annex to Regulation (EC) No 1126/2008 is amended as...
Article 2.Each company shall apply IAS 24 and amendment to IFRS...
Article 3.This Regulation shall enter into force on the third day...
INTERNATIONAL ACCOUNTING STANDARDS
International Accounting Standard 24 Related Party Disclosures
13 Relationships between a parent and its subsidiaries shall be disclosed...
14 To enable users of financial statements to form a view...
15 The requirement to disclose related party relationships between a parent...
16 Paragraph 13 refers to the next most senior parent. This...
17 An entity shall disclose key management personnel compensation in total...
18 If an entity has had related party transactions during the...
19 The disclosures required by paragraph 18 shall be made separately...
20 The classification of amounts payable to, and receivable from, related...
21 The following are examples of transactions that are disclosed if...
22 Participation by a parent or subsidiary in a defined benefit...
23 Disclosures that related party transactions were made on terms equivalent...
24 Items of a similar nature may be disclosed in aggregate...
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