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of <h1>Amendments to Accounting Standard 15: New Rules for Employee Benefits and Liabilities Now in Effect</h1> The Companies (Accounting Standards) Amendment Rules, 2008, issued by the Ministry of Corporate Affairs, amend the Companies (Accounting Standards) Rules, 2006. These amendments focus on Accounting Standard 15 related to Employee Benefits. Key changes include the addition of new provisions such as paragraph 92A, which addresses unrecognized transitional liabilities in actuarial gains, and modifications to paragraphs 116 and 145. These changes impact how companies recognize and disclose liabilities and gains related to employee benefits, including curtailments and transitional liabilities. The amendments took effect upon their publication in the Official Gazette.
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