![]() The following are deemed not to be related: * Requirement added by Annual Improvements to IFRSs 2010–2012 Cycle, effective for annual periods beginning on or after 1 July 2014. (viii) The entity, or any member of a group of which it is a part, provides key management personnel services to the reporting entity or to the parent of the reporting entity*.(vii) A person identified in (a)(i) has significant influence over the entity or is a member of the key management personnel of the entity (or of a parent of the entity).(vi) The entity is controlled or jointly controlled by a person identified in (a).If the reporting entity is itself such a plan, the sponsoring employers are also related to the reporting entity. (v) The entity is a post-employment defined benefit plan for the benefit of employees of either the reporting entity or an entity related to the reporting entity.(iv) One entity is a joint venture of a third entity and the other entity is an associate of the third entity. ![]()
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