What are the disclosure requirements as per AS-18 for a related party transaction?

Disclosure requirements as per AS-18 for a related party transaction If there have been transactions between related parties, the reporting enterprise should disclose following: the name of the transacting related party; a description of the relationship between the parties; description of the nature of the transactions; volume of transactions either as an amount or as an appropriate proportion; any other elements of the related party transactions necessary for an understanding of the financial statements; the amounts or appropriate propositions of outstanding items pertaining to related parties at the balance sheet date and provision for doubtful debts due from such parties at that date; and the amounts written off or written back in the period in respect of debts due from or to related parties. Items of a similar nature may be disclosed in aggregate by type of related party.