Employee BenefitsFeatured Analysis
Ind AS 19 vs IAS 19
Detailed analysis of convergence and carve-outs between Ind AS 19 and IAS 19, focusing on discount rate benchmarking (G-Sec vs corporate bonds).
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Employee Benefits
Employee BenefitsWhat is AS 15?
A clear, practical guide to AS 15 (Employee Benefits) under Indian GAAP: covering gratuity, leave encashment, and the role of actuarial valuation.
Employee BenefitsWhat is Ind AS 19?
How Ind AS 19 governs measurement and recognition of employee benefits like gratuity and pension, including OCI remeasurement and PUCM.
End of Service BenefitWhat is IAS 19?
A complete guide to IAS 19 for multi-jurisdictional and GCC reporting: defined benefit vs defined contribution, discount rates, and actuarial gains/losses in OCI.
Employee BenefitsAS 15 vs Ind AS 19
A side-by-side comparison of AS 15 and Ind AS 19: actuarial gains/losses (P&L vs OCI), net interest approach, and balance sheet presentation.
Employee BenefitsAS 15 vs Ind AS 19: Which One Applies?
Determine whether your company must follow AS 15 or Ind AS 19 based on net worth thresholds, listing status, group structures, and NBFC rules.
GratuityWhat is Gratuity?
Everything finance teams need to know about gratuity: statutory formula, 5-year vesting, wage definition, funding vs accounting, and actuarial liabilities.
Leave EncashmentWhat is Leave Encashment?
Accounting for leave obligations: accumulating vs non-accumulating, vesting vs non-vesting leave, utilisation assumptions, and why P&L absorbs remeasurements.
Employee BenefitsWhat is the Projected Unit Credit Method (PUCM)?
How the Projected Unit Credit Method works: attributing benefits to service periods, discounting to present value, demographic decrement modelling, and auditor defense.
Employee BenefitsWhat is Discount Rate?
How the discount rate is derived: government bond yield curves vs corporate bonds, term matching to liability duration, sensitivity analysis, and P&L impact.
ESOP ValuationWhat is ESOP Valuation?
Measuring share-based payments: Black-Scholes-Merton model, binomial trees, volatility estimation, vesting conditions, and employee share purchase schemes.
Warranty ValuationWhat is Warranty Valuation?
Actuarial estimation of warranty obligations: claim frequency, severity, burn rates, product lifecycle modelling, and audit-defensible provisioning.
Loyalty ValuationWhat are Loyalty Points Valuation?
Valuing customer loyalty obligations: standalone selling price allocation, historical breakage estimation, redemption curves, and deferred revenue accounting.
- Gratuity
What the Social Security Code, 2020 Does to Your Gratuity Liability
How the Social Security Code 2020 raises your Ind AS 19 gratuity liability: fixed-term pro-rata and the 50% wage rule. Get an impact estimate.
End of Service BenefitUAE Cabinet Resolution 96 of 2023 and the End of the EOSB Liability
How UAE Cabinet Resolution 96 of 2023 affects your end of service gratuity: defined benefit versus defined contribution and IAS 19 accounting.
Employee BenefitsWhat Changed in FY26 Actuarial Guidance: Key Valuation Benchmarks
Essential actuarial benchmark updates for FY26 reporting across India and the GCC: sovereign yield shifts, tech-sector attrition baselines, and audit defense.
- End of Service Benefit
Saudi Labor Law Article 84 Amendments and Statutory EOSB Valuation
Analysis of Saudi Labor Law reforms on statutory end-of-service benefits: resignation tiers, contractual termination, and IAS 19 liability measurement.
ESOP ValuationManaging ESOP Valuation Volatility under IFRS 2 and Ind AS 102
How Black-Scholes, Binomial lattice, and Monte Carlo models impact P&L grant-date fair value and vesting expense under Ind AS 102 and IFRS 2.
- Employee Benefits
Why Auditors Reject Simplified Accrual Accounting for Gratuity
Why simplified arithmetic accrual rules fail under AS 15, Ind AS 19, and IAS 19, and how the Projected Unit Credit Method prevents audit qualification.
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