Скачать или смотреть CA Inter | Accounting Standard AS 18 Related Party | CA Lavish Mathani

Understand Accounting Standard AS 18 Related Party Disclosures for CA Intermediate with CA Lavish Mathani. This lecture explains the need for the standard, definitions of reporting enterprise, and how to identify related parties like holding and subsidiary companies.

Learn the distinction between control and significant influence, and the treatment of Key Management Personnel (KMP). The video includes practical questions to help you master related party transaction disclosures for the exam.

00:00 Need for Accounting Standards
11:09 Intro to AS 18 Related Party Disclosures
24:26 Definitions: Reporting Enterprise & Related Party
32:05 Identifying Related Parties (Holding/Subsidiary)
39:41 Control vs Significant Influence
44:58 Associates and Joint Ventures
58:14 Key Management Personnel (KMP)
01:02:19 Practical Question on Related Parties

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