Global Definitions Database

Access, learn and discover all terms related to the non-listed real estate sector.

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Related parties

Parties are considered to be related if one party has the ability to control the other party or to exercise significant influence or joint control over the other party in making financial and operating decisions. (source: IAS 24).

Source: INREV | Date: 20 March 2020 | ID: D0629 | Version: 5