Which of the following transactions is required to be disclosed under IAS 24 regarding related party transactions?

Under IAS 24, the standard governing related party disclosures, all transactions with related parties must be disclosed, regardless of whether these transactions are conducted at market rates (arm's length) or involve any associated costs. The requirement aims to provide transparency into the nature and extent of relationships with related parties, which may affect financial performance and position.

This disclosure requirement encompasses various types of transactions, including sales, purchases, and the provision of services, among others. By mandating disclosures for all related party transactions, IAS 24 ensures that stakeholders have access to critical information that could influence their understanding of the entity's financial statements and potential risks associated with related party relationships.