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IAS 24 - Related Party Disclosures: to ensure that an entity's financial statements contain adequate disclosures regarding the existence of related party relationships and transactions with such parties. The standard aims to enhance transparency and enable users of financial statements to assess the nature and extent of an entity's dealings with related parties, which could potentially influence its financial position and performance.


IFRS 12 - Disclosure of Interests in Other Entities: to require disclosure of significant information about an entity's interests in subsidiaries, joint arrangements, associates, and unconsolidated structured entities. The standard aims to provide users of financial statements with a better understanding of the nature, risks, and financial effects associated with an entity's involvement with other entities.


IAS 28 - Investments in Associates and Joint Ventures: to prescribe the accounting for investments in associates and joint ventures. The standard aims to ensure that entities properly account for their interests in associates and joint ventures by providing guidance on the appropriate recognition, measurement, and disclosure requirements.



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Al Qasba - Business - Block ( F ) - Sharjah