Skip to main content
Lesson 81 C11d

Government-related entities

You'll learn how government-related entities are treated differently under related party disclosure requirements. This lesson covers the exemptions available to entities controlled by or under significant influence of governments, and the specific disclosures you must still make—including the government's name, the

This lesson is part of a paid course

Buy the course to unlock every video lesson and the AI Tutor, plus mock exams with feedback on CIMA courses.

Already bought? Sign in

Ask the AI tutor anything about this lesson

It knows every lesson in the course — explanations, clarifications, practice questions.

Summarise lesson Key concepts Practice questions

In this lesson

  1. 0:00 Government Related Entities Overview
  2. 0:14 Required Disclosures for Government Relations
  3. 1:04 Session Summary and Next Steps

About this lesson

nature of the relationship, and details of significant transactions. Essential for SBR and FR papers where related party accounting appears frequently.

Duration: 1m

Transcript

Every lesson comes with a full searchable transcript - included with the course.

Get the Strategic Business Reporting course

All 167 video lessons, an AI Tutor in every lesson and lifetime access.

Already bought? Sign in