Accounting Standards have always been a part of our accounting structure. These standards are applied by all entities operating in India as per the applicability guidelines specified in the respective standards. The objective of IND AS 19 is to prescribe the accounting and disclosure for employee benefits.. The basic requirements of the Standard is that the cost of providing employee benefits should be recognized in the period in which the benefit is earned by the employee, rather than when it is paid or payable. In this paper, an attempt has been made to check whether the companies account for the expenses done by paying benefits to employees and make full disclosure of the same or not in financial statements according to IND AS 19. On the basis of this study, the researcher has come to the conclusion that the scenario of IND AS 19 and disclosure practices in India, particularly in case of selected fertilizers companies, is satisfactory.

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Keywords: Accounting Standard, Employee Benefits, Disclosure, Uniformity.