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Government Transfers - Deloitte

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Related party transactions –<br />

recognition and measurement<br />

• Issues Paper released October 5, 2011<br />

Should a<br />

standard on<br />

related party<br />

transactions<br />

include guidance<br />

on recognition<br />

and<br />

measurement<br />

Transactions reported at value<br />

determined by government<br />

policy or related parties<br />

(unless guidance exists in a<br />

current standard)<br />

OR<br />

Measurement standards<br />

similar to RELATED PARTY<br />

TRANSACTIONS, Section<br />

3840 of the CICA Handbook –<br />

Accounting<br />

Comments<br />

due<br />

November<br />

14, 2011

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