{"id":2940,"date":"2025-11-11T08:15:06","date_gmt":"2025-11-11T08:15:06","guid":{"rendered":"https:\/\/usafe-ca.com\/?p=2940"},"modified":"2025-11-11T08:16:17","modified_gmt":"2025-11-11T08:16:17","slug":"ias-24-related-party-disclosures","status":"publish","type":"post","link":"https:\/\/usafe-ca.com\/zh\/2025\/11\/11\/ias-24-related-party-disclosures\/","title":{"rendered":"IAS 24 Related Party Disclosures"},"content":{"rendered":"<h3 data-start=\"282\" data-end=\"362\"><strong data-start=\"285\" data-end=\"362\">IAS 24 Related Party Disclosures \u2013 Transparency in Connected Transactions<\/strong><\/h3>\n<p data-start=\"364\" data-end=\"723\">\n<h5 data-start=\"730\" data-end=\"802\"><strong data-start=\"734\" data-end=\"802\">1\ufe0f\u20e3 Introduction: Understanding IAS 24 Related Party Disclosures<\/strong><\/h5>\n<p data-start=\"804\" data-end=\"1267\"><strong data-start=\"804\" data-end=\"840\">IAS 24 Related Party Disclosures<\/strong> defines how companies identify and report relationships and transactions with related parties. The standard ensures that users of financial statements understand how a company\u2019s results might be affected by those relationships.<br data-start=\"1068\" data-end=\"1071\" \/>In Singapore, where many businesses operate within group structures or share common directors, IAS 24 Related Party Disclosures enhances trust and compliance with ACRA and auditing requirements.<\/p>\n<hr data-start=\"1269\" data-end=\"1272\" \/>\n<h5 data-start=\"1274\" data-end=\"1303\"><strong data-start=\"1278\" data-end=\"1303\">2\ufe0f\u20e3 Purpose and Scope<\/strong><\/h5>\n<p data-start=\"1305\" data-end=\"1493\">IAS 24 applies to all reporting entities preparing financial statements under IFRS or Singapore FRS. It requires disclosure of relationships, transactions, and outstanding balances with:<\/p>\n<ul data-start=\"1494\" data-end=\"1738\">\n<li data-start=\"1494\" data-end=\"1534\">\n<p data-start=\"1496\" data-end=\"1534\"><strong data-start=\"1496\" data-end=\"1532\">Parent entities and subsidiaries<\/strong><\/p>\n<\/li>\n<li data-start=\"1535\" data-end=\"1577\">\n<p data-start=\"1537\" data-end=\"1577\"><strong data-start=\"1537\" data-end=\"1575\">Fellow subsidiaries within a group<\/strong><\/p>\n<\/li>\n<li data-start=\"1578\" data-end=\"1615\">\n<p data-start=\"1580\" data-end=\"1615\"><strong data-start=\"1580\" data-end=\"1613\">Associates and joint ventures<\/strong><\/p>\n<\/li>\n<li data-start=\"1616\" data-end=\"1685\">\n<p data-start=\"1618\" data-end=\"1685\"><strong data-start=\"1618\" data-end=\"1652\">Key management personnel (KMP)<\/strong> and their close family members<\/p>\n<\/li>\n<li data-start=\"1686\" data-end=\"1738\">\n<p data-start=\"1688\" data-end=\"1738\"><strong data-start=\"1688\" data-end=\"1736\">Entities controlled by KMP or their families<\/strong><\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1740\" data-end=\"1874\">These disclosures allow users to assess whether the company\u2019s financial position has been influenced by related-party relationships.<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"Ho1X1pFrAa\"><p><a href=\"https:\/\/usafe-ca.com\/zh\/2025\/11\/11\/ias-23-borrowing-costs\/\">IAS 23 Borrowing Costs<\/a><\/p><\/blockquote>\n<p><iframe class=\"wp-embedded-content lazyload\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;IAS 23 Borrowing Costs&#8221; &#8212; uSafe Certified Public Accountants\" data-src=\"https:\/\/usafe-ca.com\/2025\/11\/11\/ias-23-borrowing-costs\/embed\/#?secret=1q3fVPVjpJ#?secret=Ho1X1pFrAa\" data-secret=\"Ho1X1pFrAa\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" data-load-mode=\"1\"><\/iframe><\/p>\n<hr data-start=\"1876\" data-end=\"1879\" \/>\n<h5 data-start=\"1881\" data-end=\"1922\"><strong data-start=\"1885\" data-end=\"1922\">3\ufe0f\u20e3 Definition of a Related Party<\/strong><\/h5>\n<p data-start=\"1924\" data-end=\"2048\">A related party is a person or entity that has control or significant influence over the reporting entity \u2014 or vice versa.<\/p>\n<p data-start=\"2050\" data-end=\"2065\"><strong data-start=\"2050\" data-end=\"2063\">Examples:<\/strong><\/p>\n<ul data-start=\"2066\" data-end=\"2347\">\n<li data-start=\"2066\" data-end=\"2123\">\n<p data-start=\"2068\" data-end=\"2123\">A shareholder owning more than 50 % of voting rights.<\/p>\n<\/li>\n<li data-start=\"2124\" data-end=\"2180\">\n<p data-start=\"2126\" data-end=\"2180\">A subsidiary or joint venture within the same group.<\/p>\n<\/li>\n<li data-start=\"2181\" data-end=\"2257\">\n<p data-start=\"2183\" data-end=\"2257\">A director who controls another company providing services to the group.<\/p>\n<\/li>\n<li data-start=\"2258\" data-end=\"2347\">\n<p data-start=\"2260\" data-end=\"2347\">Immediate family members of key management with financial transactions in the entity.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"2349\" data-end=\"2444\">Therefore, identifying related parties is the first critical step toward accurate disclosure.<\/p>\n<hr data-start=\"2446\" data-end=\"2449\" \/>\n<h5 data-start=\"2451\" data-end=\"2505\"><strong data-start=\"2455\" data-end=\"2505\">4\ufe0f\u20e3 Types of Disclosures Required under IAS 24<\/strong><\/h5>\n<p data-start=\"2507\" data-end=\"2573\">IAS 24 Related Party Disclosures requires companies to disclose:<\/p>\n<ol data-start=\"2575\" data-end=\"3004\">\n<li data-start=\"2575\" data-end=\"2650\">\n<p data-start=\"2578\" data-end=\"2650\"><strong data-start=\"2578\" data-end=\"2596\">Relationships:<\/strong> Names of the parent and ultimate controlling party.<\/p>\n<\/li>\n<li data-start=\"2651\" data-end=\"2779\">\n<p data-start=\"2654\" data-end=\"2779\"><strong data-start=\"2654\" data-end=\"2671\">Transactions:<\/strong> Nature, volume, and terms of related-party transactions (e.g., sales, purchases, loans, management fees).<\/p>\n<\/li>\n<li data-start=\"2780\" data-end=\"2854\">\n<p data-start=\"2783\" data-end=\"2854\"><strong data-start=\"2783\" data-end=\"2796\">Balances:<\/strong> Outstanding balances and provisions for doubtful debts.<\/p>\n<\/li>\n<li data-start=\"2855\" data-end=\"3004\">\n<p data-start=\"2858\" data-end=\"3004\"><strong data-start=\"2858\" data-end=\"2903\">Compensation of key management personnel:<\/strong> Short-term benefits, post-employment benefits, share-based payments, and other long-term benefits.<\/p>\n<\/li>\n<\/ol>\n<p data-start=\"3006\" data-end=\"3108\">As a result, investors and regulators gain clear insight into the extent of related-party influence.<\/p>\n<hr data-start=\"3110\" data-end=\"3113\" \/>\n<h5 data-start=\"3115\" data-end=\"3165\"><strong data-start=\"3119\" data-end=\"3165\">5\ufe0f\u20e3 Materiality and Arm\u2019s Length Principle<\/strong><\/h5>\n<p data-start=\"3167\" data-end=\"3415\">Although IAS 24 does not prescribe specific monetary thresholds, entities should apply judgement and materiality principles. All disclosures must reflect whether transactions occurred at <strong data-start=\"3354\" data-end=\"3370\">arm\u2019s length<\/strong> \u2014 that is, under normal market conditions.<\/p>\n<p data-start=\"3417\" data-end=\"3536\">If not at arm\u2019s length, the company must explain the terms and how they differ from standard commercial arrangements.<\/p>\n<hr data-start=\"3538\" data-end=\"3541\" \/>\n<h5 data-start=\"3543\" data-end=\"3585\"><strong data-start=\"3547\" data-end=\"3585\">6\ufe0f\u20e3 Disclosure Format and Examples<\/strong><\/h5>\n<p data-start=\"3587\" data-end=\"3656\">Typical disclosures under IAS 24 Related Party Disclosures include:<\/p>\n<div class=\"_tableContainer_1rjym_1\">\n<div class=\"group _tableWrapper_1rjym_13 flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"3658\" data-end=\"4186\">\n<thead data-start=\"3658\" data-end=\"3694\">\n<tr data-start=\"3658\" data-end=\"3694\">\n<th data-start=\"3658\" data-end=\"3669\" data-col-size=\"sm\">Category<\/th>\n<th data-start=\"3669\" data-end=\"3683\" data-col-size=\"sm\">Description<\/th>\n<th data-start=\"3683\" data-end=\"3694\" data-col-size=\"md\">Example<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"3735\" data-end=\"4186\">\n<tr data-start=\"3735\" data-end=\"3861\">\n<td data-start=\"3735\" data-end=\"3751\" data-col-size=\"sm\">Parent entity<\/td>\n<td data-start=\"3751\" data-end=\"3792\" data-col-size=\"sm\">Disclosure of ultimate holding company<\/td>\n<td data-col-size=\"md\" data-start=\"3792\" data-end=\"3861\">USAFE Holdings Pte. Ltd. owns 100 % of USAFE Accounting Pte. Ltd.<\/td>\n<\/tr>\n<tr data-start=\"3862\" data-end=\"3977\">\n<td data-start=\"3862\" data-end=\"3888\" data-col-size=\"sm\">Subsidiary transactions<\/td>\n<td data-col-size=\"sm\" data-start=\"3888\" data-end=\"3918\">Intercompany sales or loans<\/td>\n<td data-col-size=\"md\" data-start=\"3918\" data-end=\"3977\">Management fee charged to Vietnam subsidiary SGD 50 000<\/td>\n<\/tr>\n<tr data-start=\"3978\" data-end=\"4065\">\n<td data-start=\"3978\" data-end=\"3997\" data-col-size=\"sm\">KMP remuneration<\/td>\n<td data-col-size=\"sm\" data-start=\"3997\" data-end=\"4018\">Salary and bonuses<\/td>\n<td data-col-size=\"md\" data-start=\"4018\" data-end=\"4065\">Total compensation of directors SGD 320 000<\/td>\n<\/tr>\n<tr data-start=\"4066\" data-end=\"4186\">\n<td data-start=\"4066\" data-end=\"4089\" data-col-size=\"sm\">Balances outstanding<\/td>\n<td data-col-size=\"sm\" data-start=\"4089\" data-end=\"4124\">Amounts due from related parties<\/td>\n<td data-col-size=\"md\" data-start=\"4124\" data-end=\"4186\">Loan receivable SGD 80 000 \u2013 unsecured and interest-free<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p data-start=\"4188\" data-end=\"4268\">These tables increase readability and transparency for auditors and investors.<\/p>\n<hr data-start=\"4270\" data-end=\"4273\" \/>\n<h5 data-start=\"4275\" data-end=\"4314\"><strong data-start=\"4279\" data-end=\"4314\">7\ufe0f\u20e3 Example: IAS 24 in Practice<\/strong><\/h5>\n<p data-start=\"4316\" data-end=\"4567\"><strong data-start=\"4316\" data-end=\"4329\">Scenario:<\/strong><br data-start=\"4329\" data-end=\"4332\" \/>uSafe Accounting Pte. Ltd. provides consulting services to Think Scope Pte. Ltd., a company controlled by one of its directors. During FY 2024, the total service fee was SGD 45 000. As of 31 December 2024, SGD 10 000 remained unpaid.<\/p>\n<p data-start=\"4569\" data-end=\"4744\">Under <strong data-start=\"4575\" data-end=\"4611\">IAS 24 Related Party Disclosures<\/strong>, uSafe must reveal the relationship, nature of transaction, outstanding balance, and confirmation that terms were at arm\u2019s length.<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"L56JNGggHD\"><p><a href=\"https:\/\/usafe-ca.com\/zh\/2025\/11\/11\/ias-21-effects-of-changes-in-foreign-exchange-rates\/\">IAS 21 Effects of Changes in Foreign Exchange Rates<\/a><\/p><\/blockquote>\n<p><iframe class=\"wp-embedded-content lazyload\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;IAS 21 Effects of Changes in Foreign Exchange Rates&#8221; &#8212; uSafe Certified Public Accountants\" data-src=\"https:\/\/usafe-ca.com\/2025\/11\/11\/ias-21-effects-of-changes-in-foreign-exchange-rates\/embed\/#?secret=Y4pHqGAmiy#?secret=L56JNGggHD\" data-secret=\"L56JNGggHD\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" data-load-mode=\"1\"><\/iframe><\/p>\n<hr data-start=\"4746\" data-end=\"4749\" \/>\n<h5 data-start=\"4751\" data-end=\"4776\"><strong data-start=\"4755\" data-end=\"4776\">8\ufe0f\u20e3 Common Errors<\/strong><\/h5>\n<ul data-start=\"4778\" data-end=\"5045\">\n<li data-start=\"4778\" data-end=\"4865\">\n<p data-start=\"4780\" data-end=\"4865\">Failing to identify all related parties (e.g., family relationships or associates).<\/p>\n<\/li>\n<li data-start=\"4866\" data-end=\"4914\">\n<p data-start=\"4868\" data-end=\"4914\">Omitting balances outstanding at period-end.<\/p>\n<\/li>\n<li data-start=\"4915\" data-end=\"4969\">\n<p data-start=\"4917\" data-end=\"4969\">Not disclosing management compensation separately.<\/p>\n<\/li>\n<li data-start=\"4970\" data-end=\"5045\">\n<p data-start=\"4972\" data-end=\"5045\">Using vague descriptions such as \u201ctransactions with related companies.\u201d<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"5047\" data-end=\"5151\">Therefore, maintaining a clear register of related parties and performing annual updates is essential.<\/p>\n<hr data-start=\"5153\" data-end=\"5156\" \/>\n<h5 data-start=\"5158\" data-end=\"5199\"><strong data-start=\"5162\" data-end=\"5199\">9\ufe0f\u20e3 Best Practices for Compliance<\/strong><\/h5>\n<p data-start=\"5201\" data-end=\"5577\">\u2705 Maintain a <strong data-start=\"5214\" data-end=\"5240\">related-party register<\/strong> updated every year.<br data-start=\"5260\" data-end=\"5263\" \/>\u2705 Obtain <strong data-start=\"5272\" data-end=\"5305\">director and KMP declarations<\/strong> to identify new relationships.<br data-start=\"5336\" data-end=\"5339\" \/>\u2705 Review <strong data-start=\"5348\" data-end=\"5370\">arm\u2019s-length terms<\/strong> with supporting documentation.<br data-start=\"5401\" data-end=\"5404\" \/>\u2705 Disclose transactions transparently to enhance corporate governance.<br data-start=\"5474\" data-end=\"5477\" \/>By following these steps, firms build trust and reduce audit risks linked to related transactions.<\/p>\n<hr data-start=\"5579\" data-end=\"5582\" \/>\n<h5 data-start=\"5584\" data-end=\"5605\"><strong data-start=\"5588\" data-end=\"5605\">\ud83d\udd1f Conclusion<\/strong><\/h5>\n<p data-start=\"5607\" data-end=\"5935\"><strong data-start=\"5607\" data-end=\"5643\">IAS 24 Related Party Disclosures<\/strong> strengthens corporate transparency and ensures that financial statements reflect all connections influencing business decisions. For Singapore companies, this standard aligns with ACRA and ISCA expectations and reinforces the integrity of financial reporting in a closely connected market.<\/p>\n<p data-start=\"5485\" data-end=\"5801\">Disclaimer: This article is for informational purposes only and does not constitute any professional advice. Feel free to contact us to consult with our\u00a0<a href=\"https:\/\/usafe-ca.com\/zh\/contact\/\">professional advisors team<\/a>\u00a0for personalized advice and guidance.<\/p>\n<p data-start=\"5485\" data-end=\"5801\">Sources: <a href=\"https:\/\/www.ifrs.org\/issued-standards\/list-of-standards\/ias-24-related-party-disclosures\/\">https:\/\/www.ifrs.org\/issued-standards\/list-of-standards\/ias-24-related-party-disclosures\/<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>IAS 24 Related Party Disclosures \u2013 Transparency in Connected Transactions 1\ufe0f\u20e3 Introduction: Understanding IAS 24 Related Party Disclosures IAS 24 Related Party Disclosures defines how companies identify and report relationships and transactions with related parties. The standard ensures that users of financial statements understand how a company\u2019s results might be affected by those relationships.In Singapore, [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":2941,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10,9,3],"tags":[],"class_list":["post-2940","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-malaysia","category-singapore","category-useful"],"blocksy_meta":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>IAS 24 Related Party Disclosures - uSafe Certified Public Accountants<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/usafe-ca.com\/zh\/2025\/11\/11\/ias-24-related-party-disclosures\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IAS 24 Related Party Disclosures\" \/>\n<meta property=\"og:description\" content=\"IAS 24 Related Party Disclosures \u2013 Transparency in Connected Transactions 1\ufe0f\u20e3 Introduction: Understanding IAS 24 Related Party Disclosures IAS 24 Related Party Disclosures defines how companies identify and report relationships and transactions with related parties. 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