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AS 15 (revised 2005)

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05 May 2008 please tell me compliance of AS 15(revised 2005) in case company does not have a fund and employees are less than 50 and actuarial valuation is not possible for the company and company is unlisted
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CA. Yayati Tyagi

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CA. Yayati Tyagi (Expert)
27 May 2008 take a policy with any insurer for gratuity liablity and account for the premium in books and disclose the facts in notes
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