related party transactionsSummary Related parties and transactions with related parties are dealt with in Financial Reporting Standard (FRS) 102. The overarching objective of related party disclosures is to draw the users' attention to the fact that the information reported in the financial statements ...
related party transactionsRelated parties and transactions with related parties are dealt with in Financial Reporting Standard (FRS) 102. The overarching objective of related party disclosures is to draw the users' attention to the fact that the information reported in the financial statements may have...