TY - BOOK ED - International Federation of Accountants TI - Related party disclosures / T2 - IFAC Public Sector Committee. IPSAS ; SN - 1887464905 AV - HF 5601 .E96 200210 no. 20 PY - 2002/// CY - New York, N.Y. : PB - IFAC, KW - Contabilidad pública KW - Normas N1 - Scope, 1 --; Definitions, 4 --; The related party issue, 18 --; Materiality, 22 --; Disclosure, 23 --; Effective date, 42 ER -