The International Accounting Standards Board announced it would review its standard on related-party disclosures, known as IAS 24, which aims to illuminate companies' links with other businesses.

该理事会宣布，将重新审核“关联方信息披露”的相关规定，即国际会计准则第24号(IAS 24)。这一规定旨在明确公司与其它企业之间的关系。

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In addition, the standard disclosures also include references to various financial ratios that work to eliminate companies that might generate too much interest income on its cash reserves or pay too much interest on its debt.

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