Related Parties, Disclosures & Audit Considerations

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35.00

23/09/2021 · 09:00 – 11:15

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Disclosures of related parties and related party transactions have always been a major area of weaknesses. Some financial statements may be issued with serious ommissions or incorrect information in the related party disclosure note. On the other hand, directors tend to see this standard as a grey area and, as a result, in order to be compliant with the disclosure requirements, end up giving unnecessary information such as all the names of related parties.

This seminar will focus on the illustrative examples of related party disclosure notes and will also highlight the main differences between IAS 24 and GAPSME requirements on the said topic.  Furthermore, this seminar will also cover the external auditor’s responsibilities with respect to related parties’ transactions and disclosures.

Kris Bartolo

Janice Lyn Schembri

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    Additional information

    Date

    23/09/2021

    Time

    09:00 – 11:15

    Format

    Online (Microsoft Teams)

    Speaker

    Janice Lyn Schembri, Kris Bartolo

    Type of Certificate

    2 Core CPE Hours

    Accreditation

    MIA