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Many of the most well-known corporate scandals were associated to related party transactions such as Enron, Wordcom or Parmalat. However, transactions between entities and related parties must be adequately disclosed in the financial statements of the reporting entity. Although IAS 24 is...
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Main topic: This study concentrates on those disclosure requirements, which are defined by the new IFRS 9 and IFRS 7 related IASB Taxonomy. IASB has introduced a new standard (IFRS 9) on impairment, which requires a three-step approach, which in general replaces the current incurred impairment...
Persistent link: https://www.econbiz.de/10012935225