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IAS 19 and IAS 24 key management personnel disclosure-what if an entity does not have termination benefits, other long-term employee benefits. Do the entity (
IAS 19 and IAS 24 key management personnel disclosure-what if an entity does not have termination benefits, other long-term employee benefits. Do the entity ( has public accountability) still need to make any disclosures in their annual report?
IAS 24 paragraph 17 An entity shall disclose key management personnel compensation in total and for each of the following categories: (a) short-term employee benefits; (b) post-employment benefits; (c) other long-term benefits; (d) termination benefits; and (e) share-based payment.
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