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IAS 24 related party template: a register of parties sorted into related parties, key management and unrelated parties, flowing to the note

IAS 24 related party disclosures template

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A free Excel template for IAS 24 Related Party Disclosures. Map each party to the definition, log transactions and outstanding balances, capture key management personnel compensation, and get the summaries by category and nature and a draft note. It comes with a fully worked example for a fictitious Irish food group.

What it does

  • Keeps a register of up to 30 parties, each mapped to the limb of the IAS 24.9 definition that makes it a related party – or to IAS 24.11 where it is not – and to the disclosure categories in IAS 24.19.

  • Handles consolidated, separate and individual financial statements: transactions with subsidiaries are flagged as eliminated in consolidated statements (IAS 24.4).

  • Logs up to 60 transactions with the amount, the balance, the prior-period figures, terms and conditions, security, guarantees, expected credit loss allowances and bad debt expense (IAS 24.18), and only allows an arm's length statement where you record the evidence (IAS 24.23).

  • Captures key management personnel compensation by the five IAS 24.17 categories, with the comparative, and amounts paid to a management entity for KMP services (IAS 24.17A, 24.18A).

  • Supports the government-related entity exemption and its IAS 24.26 disclosures.

  • Summarises transactions and balances by category and by nature, and drafts the note: the parent and ultimate controlling party (IAS 24.13), KMP compensation and a line for each disclosable transaction, with an 11-point checklist and 17 automatic checks.

What you get

  • One Excel workbook (.xlsx) with Instructions, the blank template and a worked example: Glenmalure Foods Group plc, with a parent, a controlling individual, an associate loan, a joint venture guarantee, a significant investor, a fellow subsidiary, a close family member and the company she owns, a pension scheme and a management entity providing the CFO.

  • Clearly marked input cells, protected formulas and built-in checks, with a status line on every tab.

  • Works in Microsoft Excel 2010 or later (Windows or Mac). No macros.

Scope

IAS 24 Related Party Disclosures as issued by the IASB at October 2026, for one reporting entity. It does not decide control or significant influence for you, and company law disclosures of directors' remuneration and loans are not covered.

Eliminating the intragroup balances? Use the free Consolidation template. Measuring a loan to a related party? See the free Intercompany loans template.

Designed for finance teams, auditors and advisers preparing or reviewing IFRS financial statements. It is a working aid: it does not replace the Standards or professional judgement, and its scope and limitations are set out in the Instructions tab. The worked example is fictitious.

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