Revised schedule 6- related party disclosers

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Bhavesh (Querist)
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03 October 2012 do we have to show related party dis closers (transactions) in revised sch. - 6... if yes then who are relatives for company.. can KMP be more than 1...

CA. Subhash Dangi

CA. Subhash Dangi (Expert)
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03 October 2012 Related Parties: means parties are considered to be related if at any time during the reporting period one party has the ability to
control the other party or exercise significant influence over the other party in making financial and/or operating decisions.

There can be more than one Key management personnel (KMP) in the company and disclosure of transactions with KMP is also requited as per AS-18.

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