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What is IND-AS Actuarial Gains and MAT Insights about?
1) Actuarial gains and losses from defined benefit plans are recognized in other comprehensive income under IND-AS rather than the income statement. 2) The Lohia Committee recommended that actuarial gains and losses be included in book profits for minimum alternate tax (MAT) calculations. 3) Deferred taxes must be provided for temporary differences from remeasurements of defined benefit plans that are recognized in other comprehensive income, using a balance sheet approach.
- Author
- arihant daga
- Language
- EN