Is there any specific mention to make about key managerial personnel under AS-15, I have not come across any specific b/s where any specific mention about key managerial personnel is made under the employee benefits mentioned as reqd uder AS-15
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AS-15 Employee Benefits
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Mr Ashley, to my knowledge key managerial personnel related data needs to be disclosed under payments made to related parties ie as per AS 18 and there is no connection with AS 15.
My CA has informed that AS-15 specifies the same to be seperately given for key managerial apart from AS -18, however I have not come across any specific mention under AS-15, employee benefits in annual rpts of company for year ended 31st March 08
Hi Ashley, the AS 15 specifies no disclosures for key managment personnels except for what are already mentioned in AS 18. Mr. Prabhu is right abt it. search for the word disclosure...I have attached a copy of the same..
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