The KPMG Guide

5. FRS 124, Related Party Disclosures (supersedes FRS 124 2004) Executive summary 32 5.1 Scope and scope exemption 32 5.2 Definitions 32 5.3 Disclosures 33 5.4 Summary of comparisons between the revised IAS 24, FRS 124 and FRS 124 2004 34 Appendices 1: Example notes of key sources of estimation uncertainty 37 ................
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