Reporting related party transaction

This article was first published in Issue 117 of the Technical Bulletin. For more information please contact Linda Laurie on +44 (0)131 347 0249.

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This article considers the current reporting requirements for related party transactions within the UK, as well as those to be introduced by Financial Reporting Standards (FRS) 102, The Financial Reporting Standard applicable in the UK and the Republic of Ireland.


  • Guidance
  • Audit and Assurance
  • Corporate and financial reporting

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