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| 23 | Although this standard does not require specific disclosures about short-term employee benefits, other standards may require disclosures. For example, IAS 24 Related party disclosures requires disclosures about employee benefits for key management personnel. IAS 1 Presentation of financial statements requires disclosure of employee benefits expense.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.