If a comany has less than 50 employees and also small and midum size company than acturial valuation of pension and long term benifits as per as 15 is applicable or not ? pls reply urgently
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Applicabilty of AS 15
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AS-15 IS APPLICABLE ON ALL TYES OF COMPANIES. CONDITION OF MORE THAN 50EMPLOYEES IA APPLICABLE ON ALL ENTERPRICES OTHER THAN COMPANIES THAT IS FIRM TRUST SOCIETY ETC.
all enterprises is classified in three level by ICAI however this classification is not applicable to companies covered by classification made by companies accounting standared Rules 2006.
as per compnies act companies also classified in two categoery
SMC
AND NON SNC
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