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Friday 29 May 2015

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Related Party Disclosures

Exposure draft and comment letters [Feb 2007]

 Exposure draft and comment letters

In February 2007 the IASB published an exposure draft State-controlled entities and the Definition of a Related Party, for comment by 25 May 2007.

In the 2007 exposure draft, the Board proposed:

  • a disclosure exemption for state-controlled entities
  • amendments to the definition of a related party and other minor amendments

After considering responses to the 2007 exposure draft, the Board published on 11 December 2008 a second exposure draft, Relationships with the State, for comment by 13 March 2009.

Related documents


Comment letters


Comments were to be received by 25 May 2007, the comment period is now closed.