Government Transfers - Deloitte
Government Transfers - Deloitte
Government Transfers - Deloitte
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Related Party Transactions (RPTs)–<br />
definitions and disclosure<br />
Invitation to<br />
comment<br />
• No current guidance on accounting for RPTs<br />
• Scope – disclosure of RPTs in general<br />
purpose f/s<br />
• Comments due November 14, 2011<br />
Preliminary<br />
views -<br />
definitions<br />
Preliminary<br />
views -<br />
disclosure<br />
• Controlled entities<br />
• Entities under common control<br />
• Shared control<br />
• Key management personnel and close family<br />
• Nature of relationship<br />
• Description of transaction<br />
• Amounts recognized in f/s and outstanding<br />
balances<br />
• Basis of measurement
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