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… Disclosures that related party transactions were made on terms equivalent to those that prevail in arm’s length transactions are made only if such terms can be substantiated. …

… Although the defined term ‘compensation’ is used in this Standard rather than the term ‘ remuneration ’, both words refer to the same concept …

… total and for each of the following categories: (a) short-term employee benefits; (b) post-employment benefits; (c) other long-term benefits; (d) termination benefits; and (e) share-based payment. …

… in respect of the entity. Compensation includes: (a) short-term employee benefits, such as wages, salaries and social … insurance and post-employment medical care; (c) other long-term employee benefits, including long-service leave or … leave, jubilee or other long-service benefits, long-term disability benefits and, if they are not payable wholly …

… In using its judgement to determine the level of detail to be disclosed in accordance … the transaction such as whether it is: (a) significant in terms of size; (b) carried out on non-market terms; (c) outside normal day-to-day business operations, …

… The following terms are also used in this Standard with the meaning …

… The following terms are used in this Standard with the meanings specified: …

… sells goods to its parent at cost might not sell on those terms to another customer. Also, transactions between …

… objectives. These related party transactions often occur on terms and conditions no different to those applying to the … school fees). A not-for-profit public sector entity may determine that information about related party transactions … public service objectives and which occur on no different terms to that of the general public is not material for …

… should consider the facts and circumstances, including the terms of the relevant legislative instruments that give rise …