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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FAS 158 -Employers’ Accountingfor Defined Benefit Pension andOther Postretirement PlansThis Statement requires an employer that is abusiness entity and sponsors one or moresingle-employer defined benefit plans to:• Recognize the funded status <strong>of</strong> a benefit plan• Recognize as a component <strong>of</strong> othercomprehensive income, net <strong>of</strong> tax, the gains orlosses and prior service costs or credits thatarise during the period but are not recognized ascomponents <strong>of</strong> net periodic benefit cost pursuantwww.carajkumarradukia.com 51