The Disclosure Requirements of IAS 24 Are Grouped in Part

The disclosure requirements of IAS 24 are grouped in part by:

A) currency of transaction-transactions should be grouped by currency of the transaction so that users can identify any forex risk associated.
B) size-three broad categories of disclosure are required depending on the percentage size of the transaction relative to the turnover of the entity.The categories are 0.5 per cent-9 per cent, 10 per cent-20 per cent, 21 per cent and over.
C) frequency-transactions repeated during the period are distinguished from one-off transactions.
D) subsidiaries, associates-joint venturers in which the entity is a joint venturer.