Course curriculum

    1. What is related party?

    2. Related Party Transactions

    3. Arm's Length Price - Fourth proviso to sub-section (1) of Section 188 of the Companies Act

    4. Conflict of Interest

    1. Regulation 23 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (Listing Regulations) which relates to Related party transactions

    2. Case study on Related Party Transaction

    1. IND AS - 24

    2. Disclosures as per IND AS - 24

    3. Difference between AS 18 & IND AS 24

    1. Examples where more than one section is applicable to any transaction

    1. Disclosure under AS 18

    1. Background

    2. Working Group

About this course

  • Free
  • 20 lessons
  • 0 hours of video content