Topic resources
Related Party Disclosures
Browse the guidance and official references below for Related Party Disclosures. The linked articles explain their coverage and any conditions that need checking for your case.
Available articles
Official references
- ASB Publications
- ASB Notices
- OCR — Acts and rules directory
- ICAN — NSA 2024 pronouncement and effective-date map
- IFRS Foundation — IAS 24, Related Party Disclosures (international counterpart)
- IFRS Foundation — IAS 37, Provisions and Contingencies (international counterpart)
- IFRS Foundation — IAS 10, Events after the Reporting Period (international counterpart)
- ICAN — Effective dates of NFRS, NAS and NSA, December 2025
Check the source and period
Check the document edition, amendments and commencement date for the matter you are reviewing.
Keep the relevant Act, rules, annual amendments and authority notices together. The layout update date is not a new legal review date.
Latest update
- 13 October 2026
Editor: C.M. & Associates
Reviewed the resource directory, its article mapping and source-period guidance. Clarified source labels and public wording where needed. Earlier source-check dates and any stated limitations remain applicable.