Section 110 in The Companies (Accounting Standards) Rules, 2006
110. An enterprise should recognise gains or losses on the curtailment or settlement of a defined benefit plan when the curtailment or settlement occurs. The gain or loss on a curtailment or settlement should comprise:
(a)any resulting change in the present value of the defined benefit obligation;(b)any resulting change in the fair value of the plan assets;(c)any related past service cost that, under paragraph 94, had not previously been recognised.
