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1.Under IAS 24 transactions between the reporting entity and certain other types of entities are excluded from the disclosure requirements.
Which of the following transactions would need to be disclosed under IAS 24?
(Assume all are material.)
A. A loan from Midwest Bank secured against machinery.
B. Arrangements entered into by the production director of the reporting entity to provide a review of the production facilities of a company controlled by his brother. The service will be provided at a full commercial price.
C. A collective wages agreement with the main trade union employees belong to.
D. Sponsorship for an industrial training programme agreed with the Mid Eastern Training and Enterprise Council.
