Revised Exposure Draft and comment letters—Relationships with the State (Proposed amendments to IAS 24)


On 11 December 2008, the IASB published for public comment the Exposure Draft Relationships with the State (Proposed amendments to IAS 24).

IAS 24 Related Party Disclosures requires entities to provide disclosures about transactions with related parties. However, state-controlled entities may find it difficult and costly to provide all the required details for transactions with other state-controlled entities. The IASB believes that it is possible to omit some of the required details while still providing sufficient information to users of financial statements.

The IASB would particularly like to hear from respondents whether the proposals would give investors and analysts the information they need without imposing unnecessary burdens on preparers of financial statements.

The Exposure Draft was open for comment until 13 March 2009.


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.

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