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This chapter examines the characteristics of those who formally involve themselves in the standard setting process of the Accounting Standards Board in Great Britain by making submissions regarding its proposals for accounting standards. The chapter contributes to a view of the public consultation that shapes accounting standards.

This chapter examines the development of standard on related party transactions in Great Britain. Related party transactions occur as part of the normal activities a company conducts and refers to those transactions that occur between entitles where a relationship of control or significant influence exists.