The Scope of IAS 24 States That IAS 24 Shall

Multiple Choice

The scope of IAS 24 states that IAS 24 shall be applied in identifying the followings, except for:

A) outstanding balances, including commitments, between an entity and its related parties;
B) insider trading with related parties;
C) circumstances in which disclosures of transactions with related parties are required;
D) related party relationships and transactions.