disclosure requirementsEU accounting directivefinancial reporting standardfinancial statementsmicro-entities regimerelated 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 ...
disclosure requirementsEU accounting directivefinancial reporting standardfinancial statementsmicro‐entities regimerelated 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 ...