Which of the following is the related-party of an entity within the scope of IAS 24? Give

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Which of the following is the related-party of an entity within the scope of IAS 24? Give reasons for your answer.
(a) A person who has the authority to plan, direct and control the activities of the entity
(b) The domestic partner and children of a director of the entity.
(c) The non-dependent sister of a director of the entity.
(d) A subsidiary company that is directly controlled by the entity.
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Applying International Financial Reporting Standards

ISBN: 978-0730302124

3rd edition

Authors: Keith Alfredson, Ken Leo, Ruth Picker, Paul Pacter, Jennie Radford Victoria Wise

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