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Dear all, I have some trade payables that are unmoved for 5 years and I was thinking to perform a positive provision (not write off ) eg DR Asset (will mapped with Trade payables) CR Provision Income for Trade Payables But I read in EY IFRS manual (IFRS 9): By contrast, the rules for derecognition o...

Please see attached screen shot!! I'm uncertain about whether D, who is a co-owner of a subsidiary within a group, qualifies as a related party. Additionally, I'm unsure if B, a shareholder with significant influence in the reporting entity, is considered a related party. Lastly, I'm in doubt about ...