Exposure Draft of Indian Accounting Standard (Ind AS) 19 Employee Benefits (Comments to be received by 15 November 2011)

Exposure Draft -Indian Accounting Standard (Ind AS) 19- Employee Benefits (as amended)

Following is the Exposure Draft of the Indian Accounting Standard (Ind AS) 19 Employee Benefits (as amended), issued by the Accounting Standards Board of the Institute of Chartered Accountants of India, for comments. The Board invites comments on any aspect of this Exposure Draft. Comments are most helpful if they indicate the specific paragraph or group of paragraphs to which they relate, contain a clear rationale and, where applicable, provide a suggestion for alternative wording.

Comments should be submitted in writing to the Secretary, Accounting Standards Board. The Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No. 7100, Indraprastha Marg, New Delhi – 110 002, so as to be received not later than November 15, 2011. Comments can also be sent by e-mail at edcommentsasb@icai.org or asb@icai.org.

(This Exposure Draft of the Indian Accounting Standard includes paragraphs set in bold type and plain type, which have equal authority. Paragraphs in bold type indicate the
main principles. This Exposure Draft of the Indian Accounting Standard should be read in the context of its objective and the Preface to the Statements of Accounting Standards*)

Download Exposure Draft -Indian Accounting Standard (Ind AS) 19

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