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Which of the Following Parties Is/are Covered by the Definition

question 21

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Which of the following parties is/are covered by the definition of a related party in IAS 24?


Definitions:

Carl Rogers

An influential American psychologist who founded the humanistic approach to psychology, emphasizing the importance of self-actualization and the client-centered therapy.

Personality Development

Refers to the pattern of thoughts, feelings, social adjustments, and behaviors consistently exhibited over time that strongly influences one's expectations, self-perceptions, values, and attitudes.

Unconditional Positive Regard

A concept in client-centered therapy where the therapist accepts and supports the client without judgment or conditions.

Rollo May

An American existential psychologist known for his works on the existential theory and the human condition.

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