Section 179 in The Companies (Indian Accounting Standards) Rules, 2015
179. Plan Amendment, Curtailment or Settlement (Amendments to Ind AS 19), added paragraphs 101A, 122A and 123A, and amended paragraphs 57, 99, 120, 123, 125, 126 and 156. An entity shall apply these amendments to plan amendments, curtailments or settlements occurring on or after the beginning of the first annual reporting period that begins on or after 1 April, 2019.] [Inserted by Notification No. G.S.R. 274(E), dated 30.3.2019 (w.e.f. 16.2.2015).]
* Refer Appendix 1Appendix AApplication GuidanceThis appendix is an integral part of the Ind AS. It describes the application of paragraphs 92-93 and has the same authority as the other parts of the Ind AS.A1 The accounting requirements for contributions from employees or third parties are illustrated in the diagram below.(1)This dotted arrow means that an entity is permitted to choose either accounting.Appendix BInd AS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their InteractionThis Appendix is an integral part of the Ind AS.Background
