Page 211 - Group Insurance and Retirement Benefit IC 83 E- Book
P. 211
160
Accounting Standard (AS) 15
Employee Benefits
Contents
OBJECTIVE
SCOPE Paragraphs 1 – 6
DEFINITIONS 7
SHORT-TERM EMPLOYEE BENEFITS 8 – 23
Recognition and Measurement 10 – 22
All Short-term Employee Benefits 10
Short-term Compensated Absences 11 – 16
Profit-sharing and Bonus Plans 17 – 22
Disclosure 23
POST-EMPLOYMENT BENEFITS: DEFINED
CONTRIBUTION PLANS AND DEFINED
BENEFIT PLANS 24 – 43
Multi-employer Plans 29 – 36
State Plans 37 – 39
Insured Benefits 40 – 43
POST-EMPLOYMENT BENEFITS: DEFINED
CONTRIBUTION PLANS 44 – 48
Recognition and Measurement 45 – 46
Disclosure 47 – 48
Continued../. .
