Ind AS 24 Explained in Hindi | Related Party Transactions, Examples & Disclosures

Related party kaun hai, aur unke saath hue transactions financial statements mein kaise disclose karte hain? Is video mein Ind AS 24 – Related Party Disclosures ko Hindi mein, har section ke worked example ke saath, step by step samjhaya gaya hai. What you will learn: ✔ Related persons – control, significant influence, KMP (including KMP of the parent) ✔ Close members of the family – Indian definition (brother, sister, father, mother included) ✔ Related entities – group, associates, JVs, gratuity trust, management entities ✔ Who is NOT a related party (common director, banks, big customers) ✔ Group chart quiz – decide who is related ✔ KMP compensation in 5 categories ✔ Full related party transactions note with outstanding balances and guarantees ✔ Arm's length wording, government-related entity exemption, confidentiality carve-in ✔ Separate vs consolidated financial statements ✔ Companies Act Section 2(76), Section 188 & Form AOC-2 ✔ SEBI LODR Regulation 23 – scale-based materiality (Fifth Amendment 2025) ✔ AS 18 vs Ind AS 24, 5 common mistakes, Rapid Fire Round & challenge Main example: P Ltd FY 2025-26 – Sales to subsidiary ₹500 lakh | Rent to MD's spouse ₹24 lakh | Loan to JV ₹200 lakh | Guarantee for subsidiary ₹1,000 lakh | KMP compensation ₹186 lakh Useful for CA Final FR, CA Inter, CMA, B.Com/M.Com students and working accountants. Subscribe to Commerce-IQ for daily Ind AS, Income Tax and Accounting lessons. #IndAS24 #RelatedPartyDisclosures #RelatedParty #IAS24 #Section188 #CAFinal #CAInter #CommerceIQ