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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › related party
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?
Yes – definitely!