Referencing Styles : Harvard Review and assess related party transaction disclosure provided by BHP Billiton Ltd in its annual report. Evaluate how important for (potential) investors to receive/understand information about related party disclosure in order to properly assess the performance of BHP Billiton. Analyse and discuss the costs and benefits for firms disclosing related party transaction disclosure in the context of positive accounting theory. Review and assess related party transaction disclosure provided by BHP Billiton Ltd in its annual report. Evaluate how important for (potential) investors to receive/understand information about related party disclosure in order to properly assess the performance of BHP Billiton. Analyse and discuss the costs and benefits for firms disclosing related party transaction disclosure in the context of positive accounting theory. Read Less