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Tag: key management personnel

IAS 38: The Value of What You Can’t Touch

May 7, 2025May 5, 2025Leave a comment

This is from the "Accounting Makes Cents" podcast episode #88 released on Monday, 5 May 2025. As part of the series I started before the CIMA case study sessions began, we've been looking at consolidated group accounts and the relevant accounting standards that come into play when dealing with group structures. This is the fourth … Continue reading IAS 38: The Value of What You Can’t Touch

Close Connections: Unpacking IAS 24

March 12, 2025March 10, 2025Leave a comment

This is from the "Accounting Makes Cents" podcast episode #84 released on Monday, 10 March 2025. So as a continuation of the series, this is the third episode on consolidated group accounts. For today, I’d like us to break down the essentials of related party disclosures. Now, let’s be honest—related party transactions are everywhere in … Continue reading Close Connections: Unpacking IAS 24

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