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⍰ ASK How do companies disclose their related party transactions in their financial reports?

Companies reveal related party transactions in their financial reports for clarity and accuracy following International Financial Reporting Standards (IFRS) in the UK.

Related parties are individual or entities with control or significant influence over the reporting entiity, like key management personnel or subsidiaries.

The disclosure include both qualitative and quantitative details. Qualitatively companies explain the relationships and transactions during the reporting period, giving stakeholders context to understand the potential impact on the company financials.
 

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