About this E-Learning Course

This course provides an overview of IAS 24 Related Party Disclosures. The course includes:

  • An overview of what a related party transaction is and why users of financial statements expect such transactions to be disclosed

  • Practical examples that illustrate how to identify a related party that is a person or an entity

  • Example disclosures that show how an entity could meet the disclosure requirements set out in IAS 24 for both key management personnel compensation disclosures as well as disclosure of other related party transactions and balances.

Course curriculum

  • 1

    Related Party Disclosures

    • Welcome!

    • Related Party Disclosures

How this course can help your business

Users of financial statements expect disclosure of related party transactions and balances. However, it is not always easy for an entity to identify which entities and persons are considered to be related parties. This course provides simple examples illustrating which persons or entities are considered to be related parties.

Meet your course instructor

IFRS Instructor

Aletta Boshoff

Aletta is an Advisory Partner and National Leader of IFRS & Corporate Reporting at BDO in Australia. Aletta has over 25 years’ experience in financial reporting and accounting, including IFRS. Aletta has lectured on financial accounting and reporting, auditing and assurance and taxation at various Australian and South African universities. As an Associate Professor, she authored various financial reporting and accounting textbooks. Aletta also spent several years as a Project Manager at the Australian Accounting Standards Board (AASB).