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FRS 8: Related party disclosures

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.

What's on this page?

  • Full-text standard
  • Summaries
  • ICAEW guidance and support
  • FRC news
  • Guides
  • Online articles
  • Articles and books from the Library

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Full-text standard

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 library@icaew.com for more information.

Amendments

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.

Summaries

Related Party Disclosures
Summary published by the Financial Reporting Council.

ICAEW guidance and support

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.

FRC news

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.

Guides and publications

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.

Online articles

The library provides access to a range of articles in full text from leading business, finance and management journals. Access to articles is provided subject to suppliers' terms of use.

Articles are available to logged-in ICAEW members, ACA students and other entitled users.

Articles and books in the Library collection

To find out how you can borrow books from the Library please see our guide to book loans. You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

New UK GAAP

Related party disclosures are covered by Section 33 of FRS 102.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by fax on +44 (0)20 7920 8621 or by email at library@icaew.com.

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