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Gain/Loss on Actuarial Valuation


26 January 2024 Dear Sir/Madam
Please guide me on below issues :-

1. What is the Accounting Treatment of Gain/Loss on Defined Benefit Plans (Actuarial Valuation). Please provide accounting entries with nature of Account i.e. Balance Sheet item or P&L item

2. What is the treatment of OCI in calculation of MAT or Deferred Tax Assets / Deferred Tax Liability



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