Contents
INTERNATIONAL ACCOUNTING STANDARD 24
RELATED PARTY DISCLOSURES
OBJECTIVE
1
SCOPE
2
PURPOSE OF RELATED PARTY DISCLOSURES
5
DEFINITIONS
9
DISCLOSURES
13
All entities
13
Government-related entities
25
EFFECTIVE DATE AND TRANSITION
28
WITHDRAWAL OF IAS 24 (2003)
29
APPENDIX
Amendment to
Operating Segments
APPROVAL BY THE BOARD OF IAS 24 ISSUED IN NOVEMBER 2009
FOR THE ACCOMPANYING GUIDANCE LISTED BELOW, SEE PART B OF THIS EDITION
ILLUSTRATIVE EXAMPLES
TABLE OF CONCORDANCE
ILLUSTRATIVE EXAMPLES
TABLE OF CONCORDANCE
FOR THE BASIS FOR CONCLUSIONS, SEE PART C OF THIS EDITION
BASIS FOR CONCLUSIONS
APPENDIX TO THE BASIS FOR CONCLUSIONS
Amendment to the Basis for Conclusions on
Employee Benefits
DISSENTING OPINION
International Accounting Standard 24
Related Party Disclosures
(IAS 24) is set out in
paragraphs 1–29
and the
Appendix
(IAS 24) is set out in
paragraphs 1–29
and the
Appendix
. All of the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 24 should be read in the context of its objective and the
Basis for Conclusions
, the
Preface to IFRS Accounting Standards
and the
Conceptual Framework for Financial Reporting
.
Basis of Preparation of Financial Statements
.
Basis of Preparation of Financial Statements
provides a basis for selecting and applying accounting policies in the absence of explicit guidance.
[
Refer:
IAS 8 paragraphs 10–12
]
International Accounting Standard 24
Related Party Disclosures
Objective
1
]
International Accounting Standard 24
Related Party Disclosures
Objective
1
The objective of this Standard is to ensure that an entity’s financial statements contain the disclosures necessary to draw attention to the possibility that its financial position and profit or loss may have been affected by the existence of
related parties
and by
transactions
and outstanding balances, including commitments, with such parties.
Scope
2
This Standard shall be applied in:
(a)
identifying
related party
Scope
2
This Standard shall be applied in:
(a)
identifying
related party
relationships and
transactions
;
[
Refer:
paragraphs 9–12
]
(b)
identifying outstanding balances, including commitments, between an entity and its related parties;
(c)
identifying the circumstances in which disclosure of the items in (a) and (b) is required; and
(d)
determining the disclosures to be made about those items.
[
Refer:
paragraphs 13–24
Basis for Conclusions paragraphs BC7–BC32
]
3
[
Refer:
paragraphs 13–24
Basis for Conclusions paragraphs BC7–BC32
]
3
This Standard requires disclosure of
related party
relationships,
transactions
and outstanding balances, including commitments, in the consolidated and separate financial statements of a parent or investors with joint control of, or significant influence over, an investee presented in accordance with
Consolidated Financial Statements
or
Separate Financial Statements
Consolidated Financial Statements
or
Separate Financial Statements
. This Standard also applies to individual financial statements.
[
Refer:
paragraph BC49(b)
]
4
Related party transactions
[
Refer:
paragraph BC49(b)
]
4
Related party transactions
and outstanding balances with other entities in a group are disclosed in an entity’s financial statements. Intragroup related party transactions and outstanding balances are eliminated, except for those between an investment entity and its subsidiaries measured at fair value through profit or loss, in the preparation of consolidated financial statements of the group.
Purpose of related party disclosures
5
Related party
Purpose of related party disclosures
5
Related party
relationships are a normal feature of commerce and business. For example, entities frequently carry on parts of their activities through subsidiaries, joint ventures and associates. In those circumstances, the entity has the ability to affect the financial and operating policies of the investee through the presence of control, joint control or significant influence.
6
A
related party
6
A
related party
relationship could have an effect on the profit or loss and financial position of an entity. Related parties may enter into transactions that unrelated parties would not. For example, an entity that sells goods to its parent at cost might not sell on those terms to another customer. Also, transactions between related parties may not be made at the same amounts as between unrelated parties.
7
The profit or loss and financial position of an entity may be affected by a
7
The profit or loss and financial position of an entity may be affected by a
related party
relationship even if
related party transactions
do not occur. The mere existence of the relationship may be sufficient to affect the transactions of the entity with other parties. For example, a subsidiary may terminate relations with a trading partner on acquisition by the parent of a fellow subsidiary engaged in the same activity as the former trading partner
. Alternatively, one party may refrain from acting because of the significant influence of another—for example, a subsidiary may be instructed by its parent not to engage in research and development.
8
For these reasons, knowledge of an entity’s transactions, outstanding balances, including commitments, and relationships with
related parties
may affect assessments of its operations by users of financial statements, including assessments of the risks and opportunities facing the entity.
Definitions
9
The following terms are used in this Standard with the meanings specified:
A
related party
9
The following terms are used in this Standard with the meanings specified:
A
related party
is a person or entity that is related to the entity that is preparing its financial statements (in this Standard referred to as the ‘reporting entity’).
[
Refer:
Basis for Conclusions paragraphs BC18–BC32
]
(a)
A person or a
close member of that person’s family
is related to a reporting entity if that person:
(i)
is related to a reporting entity if that person:
(i)
has control or joint control of the reporting entity;
[
Refer:
Illustrative Examples paragraphs IE9
,
IE13
,
IE14
,
IE16–IE18
and
IE20–IE22
]
(ii)
has significant influence over the reporting entity; or
[
Refer:
Illustrative Examples paragraphs IE16
,
IE18
,
IE20
and
IE22
]
(iii)
is a member of the
key management personnel
,
IE18
,
IE20
and
IE22
]
(iii)
is a member of the
key management personnel
of the reporting entity or of a parent of the reporting entity.
[
Refer:
Illustrative Examples paragraphs IE9
,
IE10–IE12
and
IE15
]
(b)
An entity is
related
to a reporting entity if any of the following conditions applies:
(i)
related
to a reporting entity if any of the following conditions applies:
(i)
The entity and the reporting entity are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others).
[
Refer:
Basis for Conclusions paragraph BC19(b)
]
(ii)
One entity is an associate
[
Refer:
paragraph 12
]
or joint venture
[
Refer:
paragraph 12
]
[
Refer:
paragraph 12
]
or joint venture
[
Refer:
paragraph 12
]
of the other entity (or an associate or joint venture of a member of a group of which the other entity is a member).
[
Refer:
Illustrative Examples paragraphs IE4–IE8
]
(iii)
Both entities are joint ventures of the same third party.
[
Refer:
Basis for Conclusions paragraph BC19(b)
Illustrative Examples paragraphs IE24–IE26
]
(iv)
Illustrative Examples paragraphs IE24–IE26
]
(iv)
One entity is a joint venture
[
Refer:
paragraph 12
]
of a third entity and the other entity is an associate
[
Refer:
paragraph 12
]
of the third entity.
[
Refer:
Basis for Conclusions paragraph BC19(c)
Illustrative Examples paragraphs IE24–IE26
]
(v)
Illustrative Examples paragraphs IE24–IE26
]
(v)
The entity is a post‑employment benefit plan for the benefit of employees of either the reporting entity or an entity related to the reporting entity. If the reporting entity is itself such a plan, the sponsoring employers are also related to the reporting entity.
(vi)
The entity is controlled or jointly controlled by a person identified in (a).
[
The entity is controlled or jointly controlled by a person identified in (a).
[
Refer:
Illustrative Examples paragraphs IE9–IE12
and IE15–IE22
]
(vii)
A person identified in (a)(i) has significant influence over the entity or is a member of the
key management personnel
of the entity (or of a parent of the entity).
[
Refer:
Illustrative Examples paragraphs IE13
,
IE14
,
IE16
,
IE17
,
IE20
and
IE21
]
(viii)
[
Refer:
Illustrative Examples paragraphs IE13
,
IE14
,
IE16
,
IE17
,
IE20
and
IE21
]
(viii)
The entity, or any member of a group of which it is a part, provides key management personnel services to the reporting entity or to the parent of the reporting entity.
[
Refer:
Basis for Conclusions paragraph BC51
]
A
related party transaction
is a transfer of resources, services or obligations between a reporting entity and a
related party
is a transfer of resources, services or obligations between a reporting entity and a
related party
, regardless of whether a price is charged.
Close members of the family of a person
are those family members who may be expected to influence, or be influenced by, that person in their dealings with the entity and include
E1
:
(a)
that person’s children and spouse or domestic partner;
(b)
children of that person’s spouse or domestic partner; and
(c)
(b)
children of that person’s spouse or domestic partner; and
(c)
dependants of that person or that person’s spouse or domestic partner.
[
Refer:
Basis for Conclusions paragraph BC32(b)
]
Compensation
includes all employee benefits (as defined in
Employee Benefits
) including employee benefits to which
Share‑based Payment
Employee Benefits
) including employee benefits to which
Share‑based Payment
applies. Employee benefits are all forms of consideration paid, payable or provided by the entity, or on behalf of the entity, in exchange for services rendered to the entity. It also includes such consideration paid on behalf of a parent of the entity in respect of the entity. Compensation includes:
(a)
(a)
short‑term employee benefits, such as wages, salaries and social security contributions, paid annual leave and paid sick leave, profit‑sharing and bonuses (if payable within twelve months of the end of the period) and non‑monetary benefits (such as medical care, housing, cars and free or subsidised goods or services) for current employees;
(b)
post‑employment benefits such as pensions, other retirement benefits, post‑employment life insurance and post‑employment medical care;
(c)
(c)
other long‑term employee benefits, including long‑service leave or sabbatical leave, jubilee or other long‑service benefits, long‑term disability benefits and, if they are not payable wholly within twelve months after the end of the period, profit‑sharing, bonuses and deferred compensation;
(d)
termination benefits; and
(e)
share‑based payment.
Key management personnel
(d)
termination benefits; and
(e)
share‑based payment.
Key management personnel
are those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether executive or otherwise) of that entity.
[
Refer:
Basis for Conclusions paragraph BC19(a)
]
Government
refers to government, government agencies and similar bodies whether local, national or international.
A
government‑related entity
A
government‑related entity
is an entity that is controlled, jointly controlled or significantly influenced by a government.
The terms ‘control’ and ‘investment entity’, ‘joint control’ and ‘significant influence’ are defined in
,
Joint Arrangements
and
Investments in Associates and Joint Ventures
respectively and are used in this Standard with the meanings specified in those IFRSs.
E1
[IFRIC®
Update
, May 2015, Agenda Decision, ‘
Related Party Disclosures
E1
[IFRIC®
Update
, May 2015, Agenda Decision, ‘
Related Party Disclosures
—Definition of close members of the family of a person’
The Interpretations Committee received a submission regarding the definition of close members of the family of a person in paragraph 9 of IAS 24.
The submitter points out that the definition of close members of the family of a person in paragraph 9 does not specify that the parents of a person could be included in this definition. The submitter thinks that this definition should include a person’s parents, because in its view they are among the closest members of the family of a person who may be expected to influence, or be influenced by, that person in their dealings with the entity
. The submitter further observes that local regulations in some jurisdictions include the parents of a person within the definition of ‘close members of the family of a person’.
The submitter suggests that the Interpretations Committee could:
(a)
specify that this definition includes ‘persons who are considered to be close members of the family according to the law or the prevailing customary norms in the jurisdiction where the entity operates’; and
(b)
remove the examples of ‘close members of the family of a person’ from the definition.
The Interpretations Committee observed that the definition of close members of the family of a person in paragraph 9 of IAS 24:
(a)
(a)
is expressed in a principle-based manner and involves the use of judgement to determine whether members of the family of a person (including that person’s parents) are related parties or not; and
(b)
includes a list of family members that are always considered close members of the family of a person.
The Interpretations Committee further noted that the list of family members in paragraph 9(a)–(c) is non exhaustive and does not preclude other family members from being considered as close members of the family of a person. Consequently, the Interpretations Committee thought that other family members, including parents or grandparents, could qualify as close members of the family depending on the assessment of specific facts and circumstances.
In the light of the existing IFRS requirements, the Interpretations Committee determined that neither an Interpretation nor an amendment to a Standard was necessary and therefore decided not to add this issue to its agenda.]
10
In considering each possible
related party
relationship, attention is directed to the substance of the relationship and not merely the legal form.
11
In the context of this Standard, the following are not
related parties
:
(a)
11
In the context of this Standard, the following are not
related parties
:
(a)
two entities simply because they have a director or other member of
key management personnel
in common or because a member of key management personnel of one entity has significant influence over the other entity.
(b)
two joint venturers simply because they share joint control of a joint venture.
(c)
(i)
providers of finance,
(ii)
trade unions,
(iii)
public utilities, and
(iv)
departments and agencies of a
(ii)
trade unions,
(iii)
public utilities, and
(iv)
departments and agencies of a
government
that does not control, jointly control or significantly influence the reporting entity,
simply by virtue of their normal dealings with an entity (even though they may affect the freedom of action of an entity or participate in its decision‑making process).
(d)
(d)
a customer, supplier, franchisor, distributor or general agent with whom an entity transacts a significant volume of business, simply by virtue of the resulting economic dependence.
12
In the definition of a
related party
, an associate includes subsidiaries of the associate and a joint venture includes subsidiaries of the joint venture. Therefore, for example, an associate’s subsidiary and the investor that has significant influence over the associate are related to each other.
[
Refer:
[
Refer:
Basis for Conclusions paragraph BC32(a)(ii)
]
Disclosures
All entities
13
]
Disclosures
All entities
13
Relationships between a parent and its subsidiaries shall be disclosed irrespective of whether there have been transactions between them. An entity shall disclose the name of its parent and, if different, the ultimate controlling party. If neither the entity’s parent nor the ultimate controlling party produces consolidated financial statements available for public use, the name of the next most senior parent that does so shall also be disclosed.
14
14
To enable users of financial statements to form a view about the effects of related party relationships on an entity, it is appropriate to disclose the
related party
relationship when control exists, irrespective of whether there have been
transactions
between the related parties.
15
The requirement to disclose
related party
relationships between a parent and its subsidiaries is in addition to the disclosure requirements in
and
Disclosure of Interests in Other Entities
.
16
and
Disclosure of Interests in Other Entities
.
16
Paragraph 13
refers to the next most senior parent. This is the first parent in the group above the immediate parent that produces consolidated financial statements available for public use.
17
An entity shall disclose
key management personnel
compensation
in total and for each of the following categories:
[
Refer:
Basis for Conclusions paragraphs BC7–BC10
]
(a)
short‑term employee benefits;
(b)
post‑employment benefits;
(c)
]
(a)
short‑term employee benefits;
(b)
post‑employment benefits;
(c)
other long‑term benefits;
(d)
termination benefits; and
(e)
share‑based payment.
17A
If an entity obtains key management personnel services from another entity (the ‘management entity’), the entity is not required to apply the requirements in paragraph 17 to the compensation paid or payable by the management entity to the management entity’s employees or directors.
[
Refer:
paragraph 18A
and
[
Refer:
paragraph 18A
and
Basis for Conclusions paragraph BC52
]
18
If an entity has had
related party transactions
during the periods covered by the financial statements, it shall disclose the nature of the
related party
relationship as well as information
E2
about those transactions and outstanding balances, including commitments, necessary for users to understand the potential effect of the relationship on the financial statements. These disclosure requirements are in addition to those in
paragraph 17
. At a minimum, disclosures shall include:
(a)
the amount of the transactions;
(b)
the amount of outstanding balances, including commitments, and:
(i)
their terms and conditions, including whether they are secured, and the nature of the consideration to be provided in settlement; and
(ii)
details of any guarantees given or received;
(c)
provisions for doubtful debts related to the amount of outstanding balances; and
(d)
(c)
provisions for doubtful debts related to the amount of outstanding balances; and
(d)
the expense recognised during the period in respect of bad or doubtful debts due from related parties.
E2
[IFRIC®
Update
, September 2004, Agenda Decision, ‘IAS 24: Interpretation of the term "information" in
paragraph 17’
The IFRIC was asked to supplement the minimum disclosures in paragraph 17 regarding ‘transactions and outstanding balances necessary for an understanding of the potential effect of (related party) relationships on the financial statements'
. For example, it was suggested that an interpretation of paragraph 17 should specifically require disclosure of the purpose and economic substance of transactions, identity of related parties, extent of management involvement, special risks and the effect of such transactions on the financial statements.
The IFRIC agreed not to add this issue to its agenda, noting that the IASB, in its revisions to IAS 24 in 2003, debated the extent of specific minimum disclosure requirements and the suggested items were not included. The IFRIC decided that, because of wider policy considerations, this issue might be appropriate for discussion by the Board and, perhaps, the Standards Advisory Council.
[Note: In November 2009 the IASB issued a revised IAS 24. In the revised IAS 24 (2009) paragraph 18 is applicable to this footnote.]]
18A
Amounts incurred by the entity for the provision of key management personnel services that are provided by a separate management entity shall be disclosed.
[
Refer:
paragraph 17A
]
19
The disclosures required by
paragraph 18
shall be made separately for each of the following categories:
(a)
the parent;
(b)
paragraph 18
shall be made separately for each of the following categories:
(a)
the parent;
(b)
entities with joint control of, or significant influence over, the entity;
(c)
subsidiaries;
(d)
associates;
(e)
joint ventures in which the entity is a joint venturer;
(f)
key management personnel
of the entity or its parent; and
(g)
other related parties.
20
The classification of amounts payable to, and receivable from,
related parties
in the different categories as required in
related parties
in the different categories as required in
paragraph 19
is an extension of the disclosure requirement in
Presentation and Disclosure in Financial Statements
for information to be either presented in the statement of financial position or disclosed in the notes.
[
Refer:
paragraph 42
]
[
Refer:
paragraph 42
]
The categories are extended to provide a more comprehensive analysis of related party balances and apply to
related party transactions
.
21
The following are examples of transactions that are disclosed if they are with a
related party
:
(a)
purchases or sales of goods (finished or unfinished);
(b)
purchases or sales of property and other assets;
(c)
rendering or receiving of services;
(d)
leases;
(e)
transfers of research and development;
(f)
(c)
rendering or receiving of services;
(d)
leases;
(e)
transfers of research and development;
(f)
transfers under licence agreements;
(g)
transfers under finance arrangements (including loans and equity contributions in cash or in kind);
(h)
provision of guarantees or collateral;
(i)
commitments to do something if a particular event occurs or does not occur in the future, including executory contracts
1
(recognised and unrecognised); and
[
Refer:
Basis for Conclusions paragraph BC49(a)
]
(j)
1
(recognised and unrecognised); and
[
Refer:
Basis for Conclusions paragraph BC49(a)
]
(j)
settlement of liabilities on behalf of the entity or by the entity on behalf of that related party.
22
Participation by a parent or subsidiary in a defined benefit plan that shares risks between group entities is a transaction between
related parties
(see paragraph 42 of IAS 19 (as amended in 2011)).
23
Disclosures that
related party transactions
(see paragraph 42 of IAS 19 (as amended in 2011)).
23
Disclosures that
related party transactions
were made on terms equivalent to those that prevail in arm’s length transactions are made only if such terms can be substantiated.
24
Items of a similar nature may be disclosed in aggregate except when separate disclosure is necessary for an understanding of the effects of
related party transactions
on the financial statements of the entity.
Government‑related entities
25
on the financial statements of the entity.
Government‑related entities
25
A reporting entity is exempt from the disclosure requirements of
paragraph 18
in relation to
related party transactions
and outstanding balances, including commitments, with:
(a)
a
government
that has control or joint control of, or significant influence over, the reporting entity; and
(b)
another entity that is a
related party
(b)
another entity that is a
related party
because the same government has control or joint control of, or significant influence over, both the reporting entity and the other entity.
[
Refer:
Basis for Conclusions paragraphs BC33–BC41
Illustrative Examples paragraphs IE1
and IE2
]
26
If a reporting entity applies the exemption in
paragraph 25
, it shall disclose the following about the transactions and related outstanding balances referred to in
paragraph 25
:
(a)
the name of the
government
paragraph 25
:
(a)
the name of the
government
and the nature of its relationship with the reporting entity (ie control, joint control or significant influence);
(b)
the following information in sufficient detail to enable users of the entity’s financial statements to understand the effect of
related party transactions
on its financial statements:
(i)
the nature and amount of each individually significant transaction; and
(ii)
(i)
the nature and amount of each individually significant transaction; and
(ii)
for other transactions that are collectively, but not individually, significant, a qualitative or quantitative indication of their extent. Types of transactions include those listed in
paragraph 21
.
[
Refer:
Basis for Conclusions paragraphs BC42–BC48
Illustrative Examples paragraph IE3
]
27
In using its judgement to determine the level of detail to be disclosed in accordance with the requirements in
paragraph 26(b)
, the reporting entity shall consider the closeness of the
related party
relationship and other factors relevant in establishing the level of significance of the transaction such as whether it is:
(a)
significant in terms of size;
(b)
carried out on non‑market terms;
(c)
outside normal day‑to‑day business operations, such as the purchase and sale of businesses;
(d)
disclosed to regulatory or supervisory authorities;
(e)
reported to senior management;
(f)
(d)
disclosed to regulatory or supervisory authorities;
(e)
reported to senior management;
(f)
subject to shareholder approval.
Effective date and transition
28
An entity shall apply this Standard retrospectively for annual periods beginning on or after 1 January 2011. Earlier application is permitted, either of the whole Standard or of the partial exemption in
paragraphs 25–27
for
government‑related entities
paragraphs 25–27
for
government‑related entities
. If an entity applies either the whole Standard or that partial exemption for a period beginning before 1 January 2011, it shall disclose that fact.
28A
,
Joint Arrangements
and
, issued in May 2011, amended
paragraphs 3
,
9
,
11(b)
,
15
,
19(b) and (e)
and
25
. An entity shall apply those amendments when it applies
,
and
.
28B
Investment Entities
(Amendments to
,
and
,
and
.
28B
Investment Entities
(Amendments to
,
and
), issued in October 2012, amended
paragraphs 4
and
9
. An entity shall apply those amendments for annual periods beginning on or after 1 January 2014. Earlier application of
Investment Entities
is permitted. If an entity applies those amendments earlier it shall also apply all amendments included in
Investment Entities
at the same time.
28C
Annual Improvements to IFRSs 2010–2012 Cycle
Investment Entities
at the same time.
28C
Annual Improvements to IFRSs 2010–2012 Cycle
, issued in December 2013, amended paragraph 9 and added paragraphs 17A and 18A. An entity shall apply that amendment for annual periods beginning on or after 1 July 2014. Earlier application is permitted. If an entity applies that amendment for an earlier period it shall disclose that fact.
28D
issued in April 2024 amended
paragraph 20
28D
issued in April 2024 amended
paragraph 20
. An entity shall apply those amendments when it applies
.
Withdrawal of IAS 24 (2003)
29
This Standard supersedes IAS 24
Related Party Disclosures
(as revised in 2003).
Appendices
Appendix
Amendment to
Operating Segments
This amendment contained in this appendix when this Standard was issued in 2009 has been incorporated into
as published in this volume.
Board Approvals
as published in this volume.
Board Approvals
Approval by the Board of IAS 24 issued in November 2009
International Accounting Standard 24
Related Party Disclosures
(as revised in 2009) was approved for issue by thirteen of the fifteen members of the International Accounting Standards Board. Mr Garnett dissented. His dissenting opinion is set out after the Basis for Conclusions. Ms McConnell abstained from voting in view of her recent appointment to the Board.
Sir David Tweedie
Chairman
Sir David Tweedie
Chairman
Stephen Cooper
Philippe Danjou
Jan Engström
Patrick Finnegan
Robert P Garnett
Gilbert Gélard
Amaro Luiz de Oliveira Gomes
Prabhakar Kalavacherla
James J Leisenring
Patricia McConnell
Warren J McGregor
John T Smith
Tatsumi Yamada
Wei-Guo Zhang
Footnotes
1
Provisions, Contingent Liabilities and Contingent Assets
Wei-Guo Zhang
Footnotes
1
Provisions, Contingent Liabilities and Contingent Assets
defines executory contracts as contracts under which neither party has performed any of its obligations or both parties have partially performed their obligations to an equal extent.
(back)
Copyright ©2021 IFRS Foundation
标题: 国际会计准则24
原文标题: IAS 24
分类: IAS Standards
来源: IFRS Foundation (https://www.ifrs.org)
原文链接: https://www.ifrs.org/content/ifrs/home/issued-standards/list-of-standards/ias-24-related-party-disclosures.html
原文正文链接: https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2026/issued/ias24.html
翻译方式: 机器翻译（请专业复核）
翻译引擎: auto(google-translate-web)
翻译时间: 2026-03-15T12:32:57.034651+00:00
内容
国际会计准则24
关联方披露
目标
1
范围
2
关联方披露的目的
5
定义
9
披露
13
所有实体
13
政府相关实体
25
生效日期和过渡
28
撤销 IAS 24 (2003)
29
附录
修正案
国际财务报告准则第 8 号
经营分部
IAS 24 董事会于 2009 年 11 月发布的批准
有关下面列出的随附指南，请参阅本版本的 B 部分
说明性例子
索引表
有关结论的基础，请参阅本版 C 部分
结论的基础
结论基础附录
结论基础的修正
国际会计准则第 19 号
员工福利
不同意见
国际会计准则24
关联方披露
(IAS 24) 载于
第 1––29 段
和
附录
。所有段落均具有同等权力，但在 IASB 采用该准则时保留了该准则的 IASC 格式。 IAS 24 应结合其目标和
结论的基础
, 的
国际财务报告准则会计准则前言
和
财务报告的概念框架
。国际会计准则 8
财务报表的编制基础
为在缺乏明确指导的情况下选择和应用会计政策提供基础。 [
请参阅：IAS 8 第 10–12 段
]
国际会计准则24
关联方披露
目的
1
。国际会计准则 8
财务报表的编制基础
为在缺乏明确指导的情况下选择和应用会计政策提供基础。 [
请参阅：IAS 8 第 10–12 段
]
国际会计准则24
关联方披露
目的
1
本准则的目的是确保实体的财务报表包含必要的披露，以提请注意其财务状况和损益可能受到以下因素影响的可能性：
关联方
并由
交易
以及与此类各方的未清余额，包括承诺。适用范围
2
本标准适用于： (a)
识别
关联方
关系和
交易
; [
请参阅：第 9––12 段
]
(二)
确定实体与其关联方之间的未清余额，包括承诺； (三)确定需要披露(a)和(b)中的项目的情况；和
(四)确定有关这些项目的披露。 [请参阅：第 13 段 – 24 段结论的基础段落 BC7–BC32]3本标准要求披露关联方关系，交易
母公司或对被投资单位具有共同控制或重大影响的投资者的合并及单独财务报表中的未偿余额，包括承诺事项，按照国际财务报告准则第 10 号合并财务报表或国际会计准则第 27 号单独的财务报表。本准则也适用于个人财务报表。 [请参阅：BC49(b) 段]4关联交易
国际财务报告准则第 10 号合并财务报表或国际会计准则第 27 号单独的财务报表。本准则也适用于个人财务报表。 [请参阅：BC49(b) 段]4关联交易
集团内其他实体的未清余额在实体的财务报表中披露。除投资主体与其子公司之间以公允价值计量且其变动计入当期损益的交易外，集团内部关联交易及未清偿余额在编制本集团合并财务报表时予以抵销。关联方披露的目的5关联方
关系是商业和商业的正常特征。例如，实体经常通过子公司、合资企业和联营公司开展部分活动。在这种情况下，主体有能力通过控制、共同控制或重大影响来影响被投资单位的财务和经营政策。 6一个关联方
关系可能对实体的损益和财务状况产生影响。关联方可能会进行非关联方不会进行的交易。例如，以成本价向其母公司销售商品的实体可能不会按照这些条款向其他客户销售商品。此外，关联方之间的交易金额可能与非关联方之间的交易金额不同。 7
实体的损益和财务状况可能会受到以下因素的影响：关联方关系即使关联方交易不会发生。
仅仅这种关系的存在就足以影响该实体与其他方的交易。例如，子公司可以在与前贸易伙伴从事相同活动的同系子公司的母公司收购后终止与该贸易伙伴的关系。或者，一方可能由于另一方的重大影响而不采取行动，例如，子公司可能被其母公司指示不要从事研究和开发。 8
由于这些原因，了解实体的交易、未清余额（包括承诺）以及与实体的关系关联方
可能影响财务报表使用者对其业务的评估，包括对该实体面临的风险和机遇的评估。定义9
本标准中使用的下列术语具有指定的含义： A关联方是指与编制财务报表的实体（在本准则中称为“报告实体”）相关的个人或实体。 [请参阅：结论基础段落 BC18–BC32]
(一)一个人或一个该人家庭的亲密成员与报告实体相关，如果该人： (i)对报告实体具有控制权或共同控制权； [参考：IE9 说明性示例段落,IE13,IE14,IE16–IE18和IE20–IE22]
(二)对报告主体具有重大影响；或[请参阅：IE16 说明性示例段落,IE18,IE20和IE22]
(三)是的成员关键管理人员
和IE20–IE22]
(二)对报告主体具有重大影响；或[请参阅：IE16 说明性示例段落,IE18,IE20和IE22]
(三)是的成员关键管理人员报告实体或报告实体母公司的。 [参考：IE9 说明性示例段落,IE10–IE12和IE15]
(二)一个实体是相关的如果满足以下任何条件，则向报告实体披露： (i)
该实体和报告实体是同一集团的成员（这意味着母公司、子公司和同系子公司彼此之间存在关联）。 [请参阅：结论基础段落 BC19(b)]
(二)一个实体是联营公司[请参阅：第 12 段]或合资企业[请参阅：第 12 段]
另一实体（或另一实体所属集团成员的联营公司或合资企业）的。 [请参阅：说明性示例段落 IE4–IE8]
(三)两个实体都是同一第三方的合资企业。 [请参阅：结论基础段落 BC19(b)说明性示例段落 IE24–IE26]
（四）一个实体是一家合资企业[请参阅：第 12 段]第三方实体的另一实体是联营公司[请参阅：第 12 段]第三实体的。 [
说明性示例段落 IE24–IE26]
（四）一个实体是一家合资企业[请参阅：第 12 段]第三方实体的另一实体是联营公司[请参阅：第 12 段]第三实体的。 [请参阅：结论基础段落 BC19(c)说明性示例段落 IE24–IE26]
（五）该实体是为报告实体或与报告实体相关的实体的员工福利而制定的离职后福利计划。如果报告实体本身就是这样一个计划，那么赞助雇主也与报告实体有关系。 (六)
该实体由 (a) 中指定的人员控制或共同控制。 [请参阅：说明性示例段落 IE9–IE12和 IE15–IE22]
(七) (a)(i) 中确定的人员对该实体具有重大影响力或者是该实体的成员关键管理人员该实体（或该实体的母公司）的。 [请参阅：IE13 说明性示例段落,IE14,IE16,IE17,IE20和IE21]
（八）该实体或其所属集团的任何成员向报告实体或报告实体的母公司提供关键管理人员服务。 [参考：
结论的基础段落 BC51]一个关联交易是报告实体与报告实体之间资源、服务或义务的转移关联方，无论是否收费。一个人的亲密家庭成员
是那些在与该实体打交道时可能会影响该人或受该人影响的家庭成员，包括E1：（一）该人的子女和配偶或家庭伴侣； (二)该人的配偶或家庭伴侣的子女；和
(三)该人或其配偶或家庭伴侣的家属。 [请参阅：结论基础段落 BC32(b)]补偿包括所有员工福利（定义见国际会计准则第 19 号员工福利) 包括雇员福利国际财务报告准则第 2 号股份支付
适用。雇员福利是由实体或代表实体支付、应付或提供的所有形式的对价，以换取向实体提供的服务。它还包括代表该实体的母公司就该实体支付的对价。补偿包括： (a)
短期雇员福利，例如工资、薪水和社会保障缴款、带薪年假和带薪病假、利润分享和奖金（如果在期间结束后十二个月内支付）以及现有雇员的非货币福利（例如医疗、住房、汽车和免费或补贴商品或服务）； (二)
离职后福利，例如养老金、其他退休福利、离职后人寿保险和离职后医疗； (三)
离职后福利，例如养老金、其他退休福利、离职后人寿保险和离职后医疗； (三)
其他长期雇员福利，包括长期服务假或学术休假、银禧或其他长期服务福利、长期伤残福利，以及利润分享、奖金和递延补偿（如果在期间结束后十二个月内未全额支付）； (四)解雇福利；和
（五）以股份为基础的支付。关键管理人员是指有权和负责直接或间接规划、指导和控制实体活动的人员，包括该实体的任何董事（无论是高管还是其他董事）。 [请参阅：结论基础段落 BC19(a)]政府
指政府、政府机构和类似机构，无论是地方的、国家的还是国际的。一个政府相关实体
是指受政府控制、共同控制或重大影响的实体。 “控制”、“投资主体”、“共同控制”、“重大影响”等术语的定义见国际财务报告准则第 10 号,国际财务报告准则第 11 号联合安排和国际会计准则第 28 号对联营企业和合资企业的投资
分别在本标准中使用，并具有这些 IFRS 中指定的含义。 E1[国际财务报告解释委员会®更新，2015 年 5 月，议程决定，‘国际会计准则第 24 号关联方披露——一个人的近亲的定义’
分别在本标准中使用，并具有这些 IFRS 中指定的含义。 E1[国际财务报告解释委员会®更新，2015 年 5 月，议程决定，‘国际会计准则第 24 号关联方披露——一个人的近亲的定义’
解释委员会收到了一份关于《国际会计准则》第 24 条第 9 款中个人近亲家庭成员定义的意见书。提交者指出，第 9 款中个人近亲家庭成员的定义并未明确规定个人的父母可以包含在该定义中。提交者认为这个定义应该包括一个人的父母，因为在它看来，他们是一个人的家庭中最亲密的成员，在与该实体的交往中可能会影响该人或受该人的影响。提交者进一步指出，某些司法管辖区的当地法规将某人的父母纳入“某人的近亲家庭成员”的定义之内。提交者建议解释委员会可以：(a)
明确该定义包括“根据实体经营所在司法管辖区的法律或现行习惯规范被视为家庭关系密切的成员的人员”；和
(二)从定义中删除“某人家庭的近亲”的例子。解释委员会指出，《国际会计准则》第 24 条第 9 段中对个人近亲家庭成员的定义：
(一)以基于原则的方式表达，并涉及使用判断来确定某人的家庭成员（包括该人的父母）是否是关联方；和
(二)包括始终被视为某人的近亲的家庭成员名单。解释委员会进一步指出，第 9(a)–(c) 段中的家庭成员名单并非详尽无遗，并不排除其他家庭成员被视为某人的近亲。因此，解释委员会认为，根据对具体事实和情况的评估，其他家庭成员，包括父母或祖父母，也可以符合家庭近成员的资格。根据现有的《国际财务报告准则》要求，解释委员会认为无需对准则进行解释或修订，因此决定不将此问题添加到其议程中。]10在考虑每一个可能的情况下关联方
关系时，注意力应集中于关系的实质内容，而不仅仅是法律形式。 11在本标准中，下列内容不属于关联方：（一）两个实体仅仅因为他们有董事或其他成员关键管理人员
共同或因为一个实体的关键管理人员成员对另一实体具有重大影响。 (二)
两个合资企业仅仅因为他们共同控制一家合资企业。 (三)
(一)融资提供者，
(二)工会、
(三)公共事业，以及
（四）各部门和机构政府不控制、共同控制或重大影响报告实体，
两个合资企业仅仅因为他们共同控制一家合资企业。 (三)
(一)融资提供者，
(二)工会、
(三)公共事业，以及
（四）各部门和机构政府不控制、共同控制或重大影响报告实体，仅仅是因为他们与实体的正常往来（即使他们可能影响实体的行动自由或参与其决策过程）。 (四)
客户、供应商、特许人、分销商或总代理，实体仅由于由此产生的经济依赖而与其进行大量业务交易。 12在a的定义中关联方，联营公司包括联营公司的子公司，合营公司包括合营公司的子公司。因此，例如，联营企业的子公司与对该联营企业具有重大影响的投资者之间存在关联关系。 [
请参阅：BC32(a)(ii) 段落的结论依据]披露所有实体13无论母公司与子公司之间是否存在交易，都应披露母公司与子公司之间的关系。实体应披露其母公司的名称，如果不同，还应披露最终控制方的名称。如果该实体的母公司或最终控制方均未编制可供公众使用的合并财务报表，则还应披露这样做的下一位最高级别母公司的名称。 14
为了使财务报表使用者能够了解关联方关系对实体的影响，披露关联方关系是适当的。
关联方存在控制时的关系，无论是否存在交易
为了使财务报表使用者能够了解关联方关系对实体的影响，披露关联方关系是适当的。
关联方存在控制时的关系，无论是否存在交易关联方之间。 15披露要求关联方
母公司与其子公司之间的关系是除了披露要求之外的国际会计准则第 27 号和国际财务报告准则第 12 号披露在其他实体中的权益。 16第 13 段
指的是下一个最年长的父母。这是直接母公司之上的集团中第一家生成可供公众使用的综合财务报表的母公司。 17 号单位应当披露关键管理人员补偿总计以及以下每个类别：[请参阅：BC7–BC10 段落的结论基础]
(一)短期雇员福利； (二)离职后福利； (三)其他长期利益； (四)解雇福利；和
（五）以股份为基础的支付。
17A如果一个实体从另一个实体（“管理实体”）获得关键管理人员服务，则该实体无需将第 17 段中的要求应用于管理实体向其员工或董事支付或应付的薪酬。 [请参阅：第 18A 段和结论的基础段落 BC52]18如果一个实体已经关联方交易
在财务报表涵盖期间，应当披露下列事项的性质：关联方关系以及信息E2
有关这些交易和未清余额（包括承诺）的信息，对于用户了解这种关系对财务报表的潜在影响是必要的。这些披露要求是对这些披露要求的补充第 17 段。披露至少应包括：(a)交易金额； (二)
未清余额金额，包括承付款项，以及： (i)它们的条款和条件，包括它们是否有担保，以及和解中提供的对价的性质；和
(二)提供或收到的任何担保的详细信息； (三)与未清余额金额相关的呆账拨备；和
(四)本期就应收关联方坏账或呆账确认的费用。 E2[国际财务报告解释委员会®更新，2004 年 9 月，议程决定，“IAS 24：对术语“信息”的解释国际会计准则第 24 号第 17 段
(四)本期就应收关联方坏账或呆账确认的费用。 E2[国际财务报告解释委员会®更新，2004 年 9 月，议程决定，“IAS 24：对术语“信息”的解释国际会计准则第 24 号第 17 段
IFRIC 被要求补充第 17 段中关于“了解（关联方）关系对财务报表的潜在影响所需的交易和未清余额”的最低限度披露。例如，有人建议，对第17段的解释应明确要求披露交易的目的和经济实质、关联方的身份、管理层参与的程度、特殊风险以及此类交易对财务报表的影响。 IFRIC 同意不将此问题添加到其议程中，并指出 IASB 在 2003 年对 IAS 24 的修订中对具体最低披露要求的范围进行了辩论，并且建议的项目并未包括在内。 IFRIC 认为，出于更广泛的政策考虑，该问题可能适合由理事会以及标准咨询委员会讨论。 [注：2009 年 11 月，IASB 发布了修订后的 IAS 24。在修订后的 IAS 24 (2009) 中，第 18 段适用于本脚注。]]18A
应披露该实体因提供由独立管理实体提供的关键管理人员服务而产生的金额。 [请参阅：第 17A 段]19所要求的披露
18A应披露该实体因提供由独立管理实体提供的关键管理人员服务而产生的金额。 [请参阅：第 17A 段]19所要求的披露第 18 段应针对以下每一类分别制定： (a)家长； (二)
对该实体具有共同控制或重大影响的实体； (三)子公司； (四)联营公司； （五）该实体是合营者的合营企业； （六）关键管理人员该实体或其母公司的；和（克）其他关联方。 20应付款项和应收款项的分类关联方根据要求分为不同类别第 19 段是披露要求的延伸国际财务报告准则第 18 号财务报表中的列报和披露
在财务状况表中列报或在附注中披露的信息。 [请参阅：《国际财务报告准则》18第42段]
这些类别经过扩展，可以提供对关联方余额的更全面的分析，并适用于关联方交易。 21以下是与某公司进行披露的交易的示例关联方：（一）购买或销售商品（成品或未成品）； (二)购买或出售财产和其他资产； (三)提供或接受服务； (四)租赁； （五）研究与开发的转让； （六）根据许可协议进行转让； （克）
融资安排下的转让（包括现金或实物贷款和股权出资）； （八）
购买或出售财产和其他资产； (三)提供或接受服务； (四)租赁； （五）研究与开发的转让； （六）根据许可协议进行转让； （克）
融资安排下的转让（包括现金或实物贷款和股权出资）； （八）提供担保或抵押品；
(一)承诺在未来发生或不发生特定事件时采取行动，包括执行合同1（已识别和未识别）；和[请参阅：结论基础段落 BC49(a)](j)
代表该实体或由该实体代表该关联方清偿债务。 22母公司或子公司参与集团实体之间分担风险的设定受益计划是以下交易：关联方
（参见 IAS 19（2011 年修订）第 42 段）。 23披露称关联方交易
是按照与公平交易中通行的条款相同的条款进行的，只有在这些条款得到证实的情况下才会进行。 24
类似性质的项目可以汇总披露，除非需要单独披露以了解其影响关联方交易实体的财务报表。政府相关实体25报告实体可豁免遵守以下披露要求：第 18 段关于关联方交易
以及未清余额，包括承付款项，其中： (a)一个政府对报告实体具有控制、共同控制或重大影响；和
(二)另一个实体是关联方因为同一政府对报告实体和另一实体均具有控制、共同控制或重大影响。 [请参阅：结论基础段落 BC33–BC41说明性示例段落 IE1和IE2]26如果报告实体适用豁免第25段，应当披露以下有关交易及相关未清余额的信息：第25段
请参阅：结论基础段落 BC33–BC41说明性示例段落 IE1和IE2]26如果报告实体适用豁免第25段，应当披露以下有关交易及相关未清余额的信息：第25段：（一）的名称政府
以及其与报告实体的关系性质（即控制、共同控制或重大影响）； (二)
以下信息足够详细，以使实体财务报表的使用者能够了解以下信息的影响：关联方交易其财务报表： (i)每项单独重大交易的性质和金额；和
(二)对于集体而非单独重要的其他交易，其程度的定性或定量指示。交易类型包括以下列出的交易类型第21段。 [请参阅：结论基础段落 BC42–BC48说明性示例段落 IE3]27
在运用其判断来确定按照本规定的要求披露的详细程度时第 26(b) 段，报告实体应考虑与关联方
关系以及确定交易重要性水平的其他相关因素，例如是否：(a)规模显着； (二)以非市场条件进行； (三)
正常的日常业务运营之外，例如企业的购买和销售； (四)向监管或监督机构披露； （五）向高级管理层报告； （六）须经股东批准。生效日期和过渡28
规模显着； (二)以非市场条件进行； (三)正常的日常业务运营之外，例如企业的购买和销售； (四)向监管或监督机构披露； （五）向高级管理层报告； （六）须经股东批准。生效日期和过渡28
实体应在 2011 年 1 月 1 日或之后开始的年度期间追溯应用本标准。允许提前应用整个标准或部分豁免第 25 段––27 段为了政府相关实体。如果实体在 2011 年 1 月 1 日之前开始的一段时间内应用整个标准或部分豁免，则应披露这一事实。 28A国际财务报告准则第 10 号,国际财务报告准则第 11 号联合安排和国际财务报告准则第 12 号，2011年5月发布，修订第3段,9,11（二）,15,19(b)和(e)和25。实体在适用时应适用这些修订国际财务报告准则第 10 号,国际财务报告准则第 11 号和国际财务报告准则第 12 号。 28B投资实体（修订为国际财务报告准则第 10 号,国际财务报告准则第 12 号和国际会计准则第 27 号），2012 年 10 月发布，经修订第4段和9
。 28B投资实体（修订为国际财务报告准则第 10 号,国际财务报告准则第 12 号和国际会计准则第 27 号），2012 年 10 月发布，经修订第4段和9。实体应在 2014 年 1 月 1 日或之后开始的年度期间应用这些修订。
投资实体是允许的。如果实体较早应用这些修订，则还应应用投资实体同时。
28℃IFRS 2010–2012 周期的年度改进于 2013 年 12 月发布，修订了第 9 段并添加了第 17A 和 18A 段。实体应在 2014 年 7 月 1 日或之后开始的年度期间应用该修正案。允许提前应用。如果实体较早适用该修正案，则应披露这一事实。 28D国际财务报告准则第 18 号2024年4月发布修订第20段。实体在适用时应适用这些修订国际财务报告准则第 18 号。撤销 IAS 24 (2003) 29本标准取代 IAS 24关联方披露（2003 年修订）。附录附录修正案国际财务报告准则第 8 号经营分部
本标准2009年发布时对本附录的修改已纳入国际财务报告准则第 8 号如本卷中所出版。董事会批准
2009 年 11 月发布的 IAS 24 董事会批准国际会计准则24关联方披露
（2009 年修订）由国际会计准则理事会 15 名成员中的 13 名批准发布。加内特先生持不同意见。他的反对意见列于结论基础之后。鉴于麦康奈尔女士最近被任命为董事会成员，她放弃了投票。大卫·特威迪爵士主席斯蒂芬·库珀菲利普·丹茹
主席斯蒂芬·库珀菲利普·丹茹简·恩斯特罗姆帕特里克·芬尼根罗伯特·P·加内特吉尔伯特·杰拉德阿马罗·路易斯·德奥利维拉·戈麦斯普拉巴卡尔·卡拉瓦切拉詹姆斯·J·莱森林帕特里夏·麦康奈尔沃伦·J·麦格雷戈约翰·T·史密斯山田达己张卫国脚注1国际会计准则第 37 号准备金、或有负债和或有资产
将可执行合同定义为双方均未履行任何义务或双方同等程度部分履行其义务的合同。 （后）版权所有 ©2021 IFRS 基金会