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related party

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › related party

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by Stephen Widberg.
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  • July 16, 2021 at 8:52 am #627909
    Noah098
    Member
    • Topics: 935
    • Replies: 352
    • ☆☆☆☆☆

    sir i found the below definition of key management personnel in Related party transaction chapter:

    “Key management personnel are defined as ‘those with authority and responsibility for planning, directing and controlling the activities of the entity, including any director (whether executive or otherwise) of that entity”

    does this include non-exceutive directors?

    July 17, 2021 at 10:45 am #628029
    Stephen Widberg
    Keymaster
    • Topics: 12
    • Replies: 2843
    • ☆☆☆☆☆

    Yes – definitely!

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