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james o'Connor
on Dec 07, 2024

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The following remuneration categories must be disclosed for key management personnel, except for:

A) share-based payments.
B) bonus payments.
C) post-employment benefits.
D) termination benefits.

Share-based Payments

Transactions in which an entity acquires goods or services by offering its own equity instruments or incurring liabilities based on the price of its shares or other equity instruments.

Post-employment Benefits

Benefits, other than termination benefits, that are payable after completion of employment, typically after the employee retires; includes pensions, other retirement benefits, post-employment life insurance, and post-employment medical care.

Key Management Personnel

Individuals who have the authority and responsibility for planning, directing, and controlling the activities of an entity, typically at a senior level.

  • Learn the significance of related party transactions in the context of financial reporting and the necessity of their disclosure.
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AS
Amrit SainiDec 11, 2024
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