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AS 18 disclosures

This query is : Resolved 
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(Querist)
01 April 2020 Is relative of KMP required to be disclosed as per AS 18 even though there is no transaction with the relative during the financial year
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CA Suresh Jain

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CA Suresh Jain (Expert)
04 April 2020 As per AS-18 Name of the related party and nature of the related party relationship
where control exists should be disclosed irrespective of whether or not there have been transactions between the related parties
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