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IAS 24 RELATED PARTY MANAGEMENT
Structured related party disclosures for IAS 24
InsiderLog gives your organisation one secure, audit-ready place to capture, manage and maintain related party data for IAS 24 — on a platform built for the MAR obligations issuers face alongside it.
- Replace fragmented spreadsheets with a standardised related party register
- Keep data accurate with automated reminders and structured validation
- Stay inspection-ready with a complete, timestamped audit trail
Book a meeting with an expert
One of our Compliance Solution Specialists will contact you to schedule a consultation and show how InsiderLog supports your IAS 24 related party process.
“When integrating InsiderLog into our operations following our IPO, managing insider lists has been incredibly easy. The platform’s automated notifications and reporting capabilities ensure that we remain in full compliance with MAR. It has truly become essential for our regulatory processes, and we highly recommend it to any company looking to streamline their insider list management.”
- Gerrit De Vos, Group General Counsel & Chief Compliance Officer, Azelis Group (EBR: AZE)
Trusted by leading European issuers
A platform built for European issuers
InsiderLog by Euronext Corporate Solutions is the platform listed companies use to manage MAR insider lists and related party data. The IAS 24 module centralises the related party register – the foundation of any IAS 24 disclosure.
Why manage MAR and IAS 24 in one platform
The related parties you track for IAS 24 — key management personnel, their close family and the entities they control — are often the same insiders and PDMRs you manage under MAR. Managing them in one platform means:
- One source of truth for every sensitive person and entity connected to your company
- Capture once, reuse everywhere, so the same individual feeds both MAR and IAS 24 processes
- Consistent classification, audit trail and retention across both regimes
- One vendor, one platform, instead of a patchwork of spreadsheets
More than IAS 24 — also your all-in-one MAR compliance platform
The IAS 24 related party register is one capability within InsiderLog. The same platform also covers:
- Insider list management across event-based, permanent, PDMR and sensitive lists
- Delayed disclosure decisions documented in the MAR-required format
- PDMR processes covering trade pre-clearance, closed periods, trading windows and transaction reporting
- Automated notifications and acknowledgement tracking
- Full audit trail and ESMA-aligned reporting
Inside the IAS 24 module
Within InsiderLog, the IAS 24 module gives you everything you need to keep your related party register accurate, current and audit-ready:
- A standardised register built from predefined configuration captures all required related party data and is operational in under an hour
- Automated workflows that send recurring reminders and acknowledgement tracking keep data up to date
- Full administrative control so admins create, edit and complete disclosures on users’ behalf
- Audit-ready by design that are fully timestamped records and a complete audit trail, built on InsiderLog’s data retention and security
All your data in InsiderLog stays secure and compliant
Frequently Asked Questions
What is IAS 24 and who has to comply with it?
IAS 24 (Related Party Disclosures) is an International Accounting Standard under IFRS. It requires companies to disclose their related party relationships, transactions and outstanding balances in their financial statements — including key management personnel compensation — so readers can see how those relationships may affect the company’s financial position. In practice it applies to virtually every European listed issuer: companies admitted to trading on an EU regulated market must prepare their consolidated financial statements under IFRS, and IAS 24 is part of IFRS. That is essentially the same population of companies already caught by the Market Abuse Regulation (MAR) — which is exactly why it makes sense to manage related parties and insider lists in one system rather than two.
Who is considered a related party under IAS 24?
Under IAS 24, a related party is a person or entity connected to the reporting company in a way that could influence its decisions. This includes key management personnel (KMP), such as directors and senior executives, and their close family members, along with parent companies, subsidiaries, associates, joint ventures and any entities those people control or significantly influence. Identifying every one of these relationships is the foundation of an IAS 24 disclosure.
What must companies disclose under IAS 24?
IAS 24 requires disclosure of an entity’s related party relationships, the transactions and outstanding balances with those parties (including commitments), and the compensation of key management personnel — broken down into categories such as short-term benefits, post-employment benefits and share-based payment. Parent–subsidiary relationships must be disclosed even when no transactions have taken place. InsiderLog provides the foundation for all of this: a structured, audit-ready register of who the related parties are and how they are classified. The transaction and compensation figures are then disclosed through your existing finance or consolidation process, fed by structured export.
What does the IAS 24 module actually cover?
It is the related party register: a structured, centralised, audit-ready record of who your related parties are and how they are classified, with automated data collection and admin oversight.
Does it generate my IAS 24 note or handle related party transactions?
No. InsiderLog owns the governance layer — identifying and maintaining related parties. Transaction capture and note generation stay in your existing finance or consolidation systems, fed by structured export. That keeps a clean line between governance and accounting.
What is InsiderLog?
InsiderLog is a MAR compliance platform from Euronext Corporate Solutions, used by compliance and legal teams at listed issuers across Europe. It gives you a single source of truth for insider status, delayed disclosure decisions, trading windows and PDMR transactions, and lets you maintain every type of insider list — event-based, permanent, PDMR and sensitive — with far less manual effort. Automated notifications, reminders and acknowledgements keep insiders informed and their responses on record, while every change is timestamped and archived for a complete, inspection-ready audit trail and ESMA-aligned reporting. The IAS 24 related party register sits within the same platform, so the people relevant to both MAR and IAS 24 live in one secure, ISO 27001-certified and GDPR-compliant system.