Reasons for the Requirement to Disclose Related-Party Transactions Include

Reasons for the requirement to disclose related-party transactions include:

A) the risk that the performance and position of the reporting entity will be negatively affected by the transactions.
B) key stakeholders of the entity include related parties who should be kept informed of their transactions.
C) they may be used to minimise total taxation payable by a group of related entities.
D) the risk that the performance and position of the reporting entity will be negatively affected by the transactions and related-party transactions may be used to minimise total taxation payable by a group of related entities.