CPD Course: IAS 24 Related Parties

IAS 24 Related Parties

It’s commonplace for companies to do business with a party with which they have a pre-existing relationship or common interest, for example, a subsidiary. However, while these types of transactions are completely legal, they do leave the door open for not-so-legal situations such as conflicts of interest and accounting fraud. That’s why IAS 24 Related Party Disclosures requires related party transactions to be disclosed in the financial statements, allowing them to be carefully scrutinised by regulatory bodies and shareholders alike. 

As a financial professional, the challenge for you is being able to identify when a related party transaction exists and ensuring it is disclosed correctly, ensuring that your client or organisation remains compliant with this key international financial reporting standard. In this course, we’ll walk you through the fundamentals of IAS 24 Related Party Disclosures so that you can do just this! 

Provides 4 hours of CPD

What you’ll learn:

    • The distinctions between related and non-related parties so that you can confidently decide when a transaction needs to be disclosed
    • The disclosure requirements for IAS 24 so that you can ensure the organisation remains compliant
    • Some useful examples of related party transactions to help cement your knowledge and give you the confidence to apply it in your own role

    Applying what you learn:
    The course also offers a range of practice questions that you can use to consolidate your learning and test your knowledge. Having completed this course, you should feel confident identifying and dealing with related party transactions as and when they arise!

    What’s included in the course?


    • Thoroughly explores the concepts, theories and models for this topic
    • The content is professionally explained by our expert tutors alongside a visual presentation
    • Come with downloadable audio files so you can listen to the content offline and on the go


    • Full coverage of the video content using engaging and easy-to-follow language
    • A range of examples to show you how these concepts might apply to real-life situations, e.g. in finance
    • A practical exercise for each module based on the subject’s application in a finance team

    Practice questions

    • A series of questions designed to test your understanding of what you’ve learnt on the course
    • Designed to get you to apply what you’ve learned to scenarios and commit the theory to memory

    Presentation slides

    • The visual presentation from the video can be accessed for note-taking and for browsing alongside the video or audio download
    • Can be viewed as still slides or in an interactive format to move around the screen

    Purchasing the course

    To purchase this course, simply add the course to your basket with the button below and then either proceed to checkout or continue browsing for more CPD courses…

    Astranti CPD Course:
    IAS 24 Related Parties


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