The accounting standard FRS 8 requires disclosure of information on related party transactions and of a reporting entity's controlling party. Find articles, books and online resources providing quick links to the standard, summaries, guidance and news of recent developments.
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Financial Reporting Standard 8: Related Party Disclosures
This is the full text of the original standard as issued by the Accounting Standards Board in October 1995. It does not include the amendments made in December 2008 and November 2010.
A consolidated version of the standard which includes these amendments is available from the Library. Please contact us by phone on +44 (0)20 7920 8620, by fax on +44 (0)20 7920 8621 or by email at firstname.lastname@example.org for more information.
Improvements to Financial Reporting Standards 2010
Amendment issued by the ASB in November 2010.
Amendment to FRS 8 Related Party Disclosures: Legal Changes 2008
Amendment issued by the ASB in December 2008.
Related Party Disclosures
Summary published by the Financial Reporting Council.
Financial Reporting Faculty
The faculty offers assistance and support in IFRS, UK GAAP and other aspects of business reporting. It offers technical briefings and factsheets, IFRS and UK GAAP standards-trackers, plus practical advice from industry experts and working accountants.
ASB issues Improvements to Financial Reporting Standards 2010
Press notice issued by the ASB on 12 November 2010.
ASB publishes Amendment to Financial Reporting Standard 8 ‘Related Party Disclosures’
Press notice issued by the ASB on 8 December 2008.
Amendment To FRS8
Article summarising changes to the standard published by SWAT UK on 9 February 2009.
Amendment to FRS 8 – Related Parties
Article published in Accounting Web on 16 January 2009.
FRS 8, Related Party Disclosures
Archived article giving explanatory notes on the standard published in ACCA Student Accountant magazine on 2 January 2000.
Articles are available to logged-in ICAEW members, ACA students and other entitled users.
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Related party disclosures are covered by Section 33 of FRS 102.
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