The Institute of Chartered Accountants of India
(Setup by an Act of Parliament)
(Setup by an Act of Parliament)
This Standard defines social benefits, and determine when expenses and liabilities for social benefits are recognised and how they are measured.
The Exposure Draft is open for comment until 22nd November, 2019
| Due process documents |
| Exposure Draft of Accounting Standard for Local Bodies (ASLB) 42 Social Benefits [PDF] |