Hi
Is there any restriction of no. of employees for applicability of "AS 15 - Employee Benefit" ?
3 Replies
CA CS CIMA Prakash Somani
(Landmark Group)
(23502 Points)
Replied 24 August 2009
Yes, If any enterprise whose average number of persons employed during the year is less than 50 then it is not applicable. https://icai.org/resource_file/102451354-1400.pdf
CA munjal
(articled clerk)
(100 Points)
Replied 24 August 2009
AS 15 is also applicable to enterprises employing less than 50 employees with exceptions of certain provisions .
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