Discussion
AS-15 deals with :
Answer: A
AS-15 deals with employee benefits.
Accounting Standard 15 prescribes the accounting and disclosure of employee benefits: short-term benefits, post-employment benefits such as gratuity and pension, other long-term benefits and termination benefits. Its Ind AS counterpart is Ind AS 19.
Leases are covered by AS-19, construction contracts by AS-7, and impairment of assets by AS-28.
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