To my understanding the definition of Key Management Personnel from the ASX Listing Rules itself is taken from Accounting Standard AASB124 - Related Party Disclosures
This is that AASB124 definition:
Key management personnel are those persons having authority and responsibility for planning,
directing and controlling the activities of the entity, directly or indirectly, including any director
(whether executive or otherwise) of that entity.
check it out here if you want
I believe Management was used in this wider context
Ann: FOD gathers momentum in Australian Health & Wellness Market, page-215
-
- There are more pages in this discussion • 58 more messages in this thread...
You’re viewing a single post only. To view the entire thread just sign in or Join Now (FREE)
