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IAS 19 or International Accounting Standard Nineteen rule concerning employee benefits under the IFRS rules set by the International Accounting Standards Board. In this case, "employee benefits" includes wages and salaries as well as pensions, life insurance, and other perquisites. The rules in IAS 19 explains the accounting for longer term ...
Comprehensive income (IAS 1: "Total Comprehensive Income") is the total non-owner change in equity for a reporting period. This change encompasses all changes in equity other than transactions from owners and distributions to owners. Most of these changes appear in the income statement.
IAS 19 (one of the International Financial Reporting Standards) requires that UK companies post the funding position of a pension fund on the corporate sponsor's balance sheet. In the US the introduction of FAS 158 ( Financial Accounting Standards Board ) has created a similar requirement.
e. International Financial Reporting Standards, commonly called IFRS, are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB). [1] They constitute a standardised way of describing the company's financial performance and position so that company financial statements are understandable and ...
pfrda .org .in. Pension Fund Regulatory and Development Authority ( PFRDA) is the regulatory body for overall supervision and regulation of pensions in India. [2] It operates under the jurisdiction of Ministry of Finance in the Government of India. It was established in 2003 based on the recommendations of the Indian government OASIS report and ...
The Ministry of Personnel, Public Grievances and Pensions is a ministry of the Government of India in personnel matters specially issues concerning recruitment, training, career development, staff welfare as well as the post-retirement dispensation. The ministry is also concerned with the process of responsive people-oriented modern administration.
The Union Public Service Commission ( UPSC; ISO: Saṅgh Lok Sevā Āyog) is a constitutional body of India that conducts direct recruitment of officers to the All India Services and the Central Civil Services (Group A and B) through examinations and appoints officers in various Services under the Government of India. [1]
Kartikeyan Pandian (also known as V Karthikeyan Pandian, born 29 May, 1974), is a member of the Biju Janata Dal from the state of Odisha and a former IAS officer. In November 2023, Pandian was appointed as Chairman 5T (Transformational Initiatives) with the rank of a Cabinet Minister.