management report(management report must present the business performance and the economic position of the undertaking from points of view not covered in the financial statements Farrukh2012)
related party disclosures(IAS 24: AS 24 Related Party Disclosures requires disclosures about transactions and outstanding balances with an entity's related parties. The standard defines various classes of entities and people as related parties and sets out the disclosures required in respect of those parties, including the compensation of key management personnel.iasplus.com)
