Related Party Disclosure

FRS8 requires that where the company is controlled by another party, the company should disclose the name and relationship of that party. Am I missing something here – but aren’t all companies controlled by another party – are there ever occasions when companies control themselves? Therefore, shouldn’t we always have to include this note in the accounts?

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Yes

Anonymous |

So who do you think control Marks & Spencer?

Chris Smail |
Chris Smail's picture

So I would expect to see this note in every small company accoun

kevinringer |
kevinringer's picture

No exemptions but...

Anonymous |

What about FRSSE or abbreviated

kevinringer |
kevinringer's picture

Missed

Anonymous |

Small companies

Euan MacLennan |
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