Notable Differences of Ind AS 19, AS-15 (Revised 2005) & IAS 19 (Revised 2011)

This post is in continuation with my previous post on Timelines for Implementation for IndAS 19. In my earlier post I have highlighted the Timelines for implementation for IndAS 19. In this post I am sharing some notable difference I found to be shared with my professional friend which may help them in identification of differences while Auditing/Scrutinizing the disclosures shown in the Actuarial Reports prepared in compliance of these Accounting Standards. The Notable Differences Ind AS 19, AS-15 (Revised 2005) & IAS 19 (Revised 2011) are shown in the table below :-

I have used the references of different paras Ind AS 19, AS-15 (Revised 2005) & IAS 19 (Revised 2011) of in the above table. For complete write-up you may visit the following links for the original  Ind AS 19, AS-15 (Revised 2005) & IAS 19 (Revised 2011) as available on Websites of Ministry of Corporate Affairs and other Accounting Regulators.

For Complete  Ind AS 19 : www.mca.gov.in/Ministry/pdf/Ind_AS19.pdf 

For Complete  AS 15 (Revised 2005)  : http://www.mca.gov.in/Ministry/notification/pdf/AS_15.pdf

For Technical Summary  IAS 19 (Revised 2011)  : http://www.ifrs.org/Documents/IAS19.pdf

We are happy to discuss the amendments/suggestion to improve our post, you may contact us at the following : 

Tikaram Chaudhary

GRATUITY AND LEAVE ENCASHMENT TRUST FUND & IndAS 19/IAS 19 (Revised 2011) CONSULTANT

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