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

28 July 2009 Notes to Accounts

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.




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