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 Plans• to FASB Statement No. 87, Employers’Accounting for Pensions, or No. 106,Employers’ Accounting for Postretirement<strong>Benefits</strong> Other Than Pensions.• Measure defined benefit plan assets andobligations as <strong>of</strong> the date <strong>of</strong> theemployer’s fiscal year-end statement <strong>of</strong>financial position (with limited exceptions).www.carajkumarradukia.com 52