By the end of this course, learners will be able to identify related-party relationships, analyze complex ownership structures, evaluate arm’s-length transactions, and interpret global and Indian regulatory requirements including IAS 24, the Companies Act 2013, and SEBI’s Clause 49.

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Analyze & Evaluate Related Party Transactions (IAS 24)
This course is part of Advanced Corporate Accounting and Financial Reporting Specialization

Instructor: EDUCBA
Included with
Recommended experience
What you'll learn
Identify related-party relationships and analyze complex ownership and control structures.
Apply IAS 24, Companies Act 2013, and SEBI Clause 49 to assess transactions and disclosures.
Evaluate related-party risks and interpret their impact on financial reporting and governance.
Skills you'll gain
Details to know

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December 2025
11 assignments
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There are 3 modules in this course
This module introduces learners to the foundational concepts of related parties, focusing on definitions, classifications, exclusions, and the regulatory framework that governs related-party relationships and transactions under IAS 24. Learners build a strong conceptual base for identifying relevant individuals, understanding normal vs. related interactions, and navigating the initial disclosure requirements.
What's included
7 videos4 assignments
What's included
9 videos4 assignments
What's included
9 videos3 assignments
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