IAS 24 – Related Party Disclosures

-          Ensure Transparency.

-          Identify Related Parties.

-          Disclose Transactions.

-          Prevent Conflicts of Interest.

-          Enhance Comparability.

IAS 28 – Investments in Associates and Joint Ventures:

-          Ensure Proper Accounting.

-          Equity Method Application.

-          Provide Transparency.

-          Enhance Comparability.

-          Reflect Economic Influence.