Hi
Is there any restriction of no. of employees for applicability of "AS 15 - Employee Benefit" ?
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Applicability of AS 15
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Yes, If any enterprise whose average number of persons employed during the year is less than 50 then it is not applicable. https://icai.org/resource_file/102451354-1400.pdf
Thanks Mr. Prakash.
AS 15 is also applicable to enterprises employing less than 50 employees with exceptions of certain provisions .
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