000 01004npc a2200157Ia 4500
008 140613s2013 xx 000 0 und d
060 _a657
100 _aCHAUHAN, SANJAY
245 _aRelated party disclosures under Ind As 24
_bAre we prepared
260 _c2013
300 _a90-93
520 _aAs we look forward to the implementation of converged IFRs, disclosure in financial statements needs to be discussed. With a requirement for transparency in Indian companies and increasing vigilance on domestic tranfer pricing trnasactions, the Related Party Disclosures standard would gain much prominence. The author endeavours to bring out a quick impact of the new standard with dependencies in the companies act 1956 and various thought points yhat need to be addressed for the effective implementation of AS 24 in comparison to the AS 18 resd with its various interpretations and IAS 24.
653 _aACCOUNTING
773 _oP15177
_nM
_921602
_011163
_tCHARTERED ACCOUNTANT
942 _2ddc
_cARTCL
999 _c12350
_d12350