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of <h1>Amendment to Companies Accounting Standard 15: New Provisions on Employee Benefits and Transitional Liabilities Explained</h1> The Companies (Accounting Standards) Amendment Rules, 2008, issued by the Central Government, amends the Companies (Accounting Standards) Rules, 2006, specifically Accounting Standard 15 related to Employee Benefits. The amendments include the insertion of new provisions, such as Paragraph 92A, which addresses the consideration of unrecognized transitional liabilities in actuarial gains. Changes to Paragraph 116 outline the treatment of curtailments and settlements, including the recognition of past service costs. The amendments also revise transitional provisions, allowing enterprises to disclose certain amounts prospectively and providing options for recognizing transitional liabilities either immediately or over five years.
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