Section 126 in The Companies (Accounting Standards) Rules, 2006
126. Illustration II attached to the Standard contains illustrative disclosures.
Provided that a Small and Medium-sized Company, as defined in the Notification, may not apply the disclosure requirements laid down in paragraphs 119 to 123 of the Standard in respect of accounting for defined benefit plans. However, such a company should disclose actuarial assumptions as per paragraph 120(1) of the Standard.Other Long-term Employee Benefits
