International Accounting Standards Technique: Need of Related Party Disclosures (IAS 24)

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发表日期：

2024年

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Adel Sarea,
Azam Abdelhakeem Khalid,
Zakir Hossen Shaikh,
Amira Kaddour,
Ahmad Mohammad Obeid Gharaibeh,
Ahmad Rafiki

摘要

The purpose of this study is to review the International Accounting Standard (IAS 24) “Related Party Disclosures”. The theoretical literature review helps to understand the need of Related Party Disclosures. “A review method was chosen to explore the “IAS 24. Related Party Disclosures are needed to improve the quality of disclosures as well as the role in providing the necessary information to all related parties”. This study should be relevant to accounting setter institutions considering jurisdictions in Related Party Disclosures.