By the end of this course, learners will be able to identify related-party relationships, analyze complex ownership structures, evaluate arm’s-length transactions, and interpret global and Indian regulatory requirements including IAS 24, the Companies Act 2013, and SEBI’s Clause 49.

This course equips learners with a comprehensive understanding of how related-party transactions influence financial reporting, governance, and transparency. Through structured lessons, real corporate case studies, and practical IAS 24 examples, learners gain the ability to confidently classify related parties, assess disclosures, and recognize risks arising from control and significant influence. The course offers unique value by blending international standards with India-specific regulations, bridging academic principles with real-world applications involving companies like Google, Wipro, and HUL. Professionals, students, and aspiring accountants will benefit from strengthened analytical skills, enhanced regulatory awareness, and improved decision-making capabilities. With a focus on clarity, compliance, and governance, this course provides the practical insight needed to navigate related-party complexities in modern financial environments.