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The disclosures required by IAS 24 for key management personnel include:
Fixed Costs
Expenses that do not change with the level of production or sales, such as rent or salaries.
Specialist Medical Equipment
High-tech and advanced medical tools and devices specifically designed for certain branches of medicine to diagnose or treat diseases effectively.
Labour Hours
The total number of hours worked by employees during a specific period, usually considered for costing or productivity analysis.
Operations Management
The area of management concerned with designing, overseeing, and controlling the process of production and redesigning business operations in the production of goods or services.
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