actuarial valuation
This query is : Resolved
28 July 2009
Hi all,
Where we have to disclose the actuarial losses or gains... as per Acocuinting standard AS 15
Where we have to disclose the actuarial losses or gains... as per Acocuinting standard AS 15
23 June 2012
As per current Accounting Standards AS-15, Actuarial Gain/Loss is one of the expense components in the statement of P&L.
(Expenses recognised in P&L account correponding to long term retirement benefit liability (e.g. gratuity, leave encashment etc.)consist of Current service cost,Interest cost,Prior service cost,Expected return on plan assets, Curtailment loss / (gain),Settlement loss / (gain) AND Net actuarial loss / (gain) recognized in the year). Your actuary will provide the disclosures to you as per AS-15.
(Expenses recognised in P&L account correponding to long term retirement benefit liability (e.g. gratuity, leave encashment etc.)consist of Current service cost,Interest cost,Prior service cost,Expected return on plan assets, Curtailment loss / (gain),Settlement loss / (gain) AND Net actuarial loss / (gain) recognized in the year). Your actuary will provide the disclosures to you as per AS-15.
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