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Sustainability Reporting Standards
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Interpretations
Concepts documents
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Related documents
AASB 124
Related Party Disclosures
Operative Date
Reporting periods beginning on or after
1 July 2021
but before
1 January 2023
IASB Extras
IASB Basis for Conclusions
IASB Table of Concordance
IFRS IC Agenda Decisions
Various agenda decisions (latest dated May 2015)
AASB Extras
Basis for Conclusions on AASB 2015-6 re Extending Related Party Disclosures to Not-for-Profit Public Sector Entities [PDF 144kB]
AASB Agenda Decisions
Materiality of Key Management Personnel Related Party Transactions of Not-for-Profit Public Sector Entities (April 2017)
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