Exposure Draft and comment letters—State-controlled Entities and the Definition of a Related Party (Amendments to IAS 24 Related Party Disclosures)


In February 2007 the IASB published Exposure Draft State-controlled entities and the Definition of a Related Party.

In the Exposure Draft, the Board proposed:

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

The Exposure Draft was open for comment until 25 May 2007.


Comment letters are public and all comment letters received on the due process document can be accessed below.

If you have trouble finding a specific comment letter, please contact us.

Access individual comment letters in the table below or download all letters as zip file.

ID Submitter

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