close members of the family of a person

Those family members who may be expected to influence, or be influenced by, that person in their dealings with the entity and include:

  1. that person’s children and spouse or domestic partner;
  2. children of that person’s spouse or domestic partner
  3. dependants of that person or that person’s spouse or domestic partner.

(According to International Accounting Standards IAS 24)



Article ID: 1874
Last updated: 26 Jan, 2022
Bản cập nhật: 1
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