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Related Parties - Audit Evidence
IAS 24 prescribes the disclosures essential to the possibility to draw attention which the financial position and loss or profit of an entity may have been affected through the existence of related parties and through outstanding transactions balances along with such parties.
Definitions of concerned party and related party transactions from IAS 24, "Related Party Disclosures" are follows that:
Related parties are thought about to be related whether one party has the capability to control the other party or exercise significant influence above the other party in creation operating and financial decisions.
Insurance Companies Authoritative documents involved as: The Insurance Act The Companies Act IFRS 4 Insurance Contracts The major legislation governing insu
I have some questions in ACL PROGRAME . IF YOU CAN HELP ME
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Banks The Authoritative documents are: The Central Bank of Kenya Act, The Companies Act Cap 486. IAS 30 Disclosure in the Financial statements of Banks and Similar
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