Ind AS 19 100% ICAI Illus Coved Employee Benefits CA Suraj AIR 1,4,2 CA Final FR

Описание: "Link for Illustrations PDF:
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In this video, we will take a deep dive into Ind AS 19 and provide you with a comprehensive guide to help you understand employee benefits under the Indian Accounting Standards. You'll learn about the various types of employee benefits, the accounting treatment for each, and the disclosure requirements under Ind AS 19.

Introduction:
Ind AS 19 is an important Indian Accounting Standard that governs employee benefits. These benefits can range from retirement plans to medical benefits, and it's essential for companies to account for them accurately. In this video, we will provide you with a comprehensive guide to help you understand Ind AS 19 and its implications for businesses.

Types of Employee Benefits:
There are various types of employee benefits that companies offer to their employees. These benefits can be broadly categorized into two types: Defined Contribution Plans and Defined Benefit Plans. We will explain each of these plans in detail and discuss the accounting treatment for each under Ind AS 19.

Defined Contribution Plans:
Defined Contribution Plans are retirement plans that involve contributions from both the employer and the employee. The accounting treatment for Defined Contribution Plans under Ind AS 19 is relatively straightforward, and we will explain it in detail in this section.

Defined Benefit Plans:
Defined Benefit Plans are retirement plans that guarantee a specific benefit to employees upon retirement. These plans are more complex than Defined Contribution Plans, and the accounting treatment for them can be challenging. We will provide you with a detailed explanation of Defined Benefit Plans and the accounting treatment for them under Ind AS 19.

Disclosure Requirements:
Under Ind AS 19, companies are required to disclose certain information about their employee benefit plans in their financial statements. We will discuss the disclosure requirements

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