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информация о связанных сторонах (Alexander Demidov) | |||
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раскрытие информации о связанных сторонах (IAS 24: AS 24 Related Party Disclosures requires disclosures about transactions and outstanding balances with an entity's related parties. The standard defines various classes of entities and people as related parties and sets out the disclosures required in respect of those parties, including the compensation of key management personnel. |