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Employee Benefits (IAS 19) - Actuarial Society of India

Employee Benefits (IAS 19) - Actuarial Society of India

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Other FAS on <strong>Employee</strong> <strong>Benefits</strong>• FAS Statement No. 87, Employers' Accountingfor Pensions• FAS Statement No. 88, Employers’ Accountingfor Settlements and Curtailments <strong>of</strong> DefinedBenefit Pension Plans and for Termination<strong>Benefits</strong>,• FAS Statement t t No 106, Employers' Accountingfor Postretirement <strong>Benefits</strong> Other Than Pensions• FAS Statement No. 132 (revised 2003),Employers’ Disclosures about Pensions andOther Postretirement <strong>Benefits</strong>www.carajkumarradukia.com 54

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