Employee Benefits (IAS 19) - Actuarial Society of India
Employee Benefits (IAS 19) - Actuarial Society of India
Employee Benefits (IAS 19) - Actuarial Society of India
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Asset Ceiling Test (ACT)• The amount <strong>of</strong> Net Asset (NA ) is limited tothe ACT• The NA is limited to– Amt available in the form <strong>of</strong> refunds orreductions in contributions– + unrecognized actuarial losses– +unrecognized past service costwww.carajkumarradukia.com 43