Blogs

30
Sep
2025

Understanding AS 15 and Ind AS 19: Gratuity Accounting Standards in India

Gratuity is one of the most important employee benefits in India. Employers use it as a way to recognise long service and loyalty. Employees often see it as financial security after years of

30
Sep
2025

When is an Actuarial Valuation of Gratuity Required?

Gratuity is more than just a legal requirement. It is a gesture of appreciation that rewards long-term employee loyalty and service. For employers, managing this obligation is not always

30
Sep
2025

What is the Projected Unit Credit Method Used for Gratuity Calculation?

Gratuity is more than just a financial benefit. It is an employer’s way of showing gratitude for years of loyal service. But have you ever wondered how companies calculate this amount? The answer lies in something known as

14
Aug
2025

Sensitivity Analysis in Employee Benefit Valuation: Why Small Changes Matter

When it comes to employee benefit valuation, many businesses focus solely on numbers. But smart organisations know that behind those numbers lie assumptions, and when those assumptions shift, so does the outcome. That is where sensitivity analysis plays a crucial …

14
Aug
2025

Key Actuarial Assumptions That Impact Employee Benefit Valuations

Employee benefit valuations are not just about crunching numbers. They are about understanding people, predicting futures, and preparing your organisation financially. At the centre of these valuations lie actuarial assumptions – the invisible forces that shape the outcome. Now you …

14
Aug
2025

How Actuarial Valuation Helps in Accurately Estimating Leave Liability

Leave liability may seem like a routine number on your balance sheet. But is it really? Let us pause and reflect. When employees accumulate unused leave, your organisation incurs a hidden financial obligation. This often gets overlooked until it becomes …

14
Aug
2025

Why Gratuity Valuation Is Mandatory for Statutory Audit in India

Every business leader knows this – statutory audits are not optional. But have you ever paused to ask why gratuity valuation is such a big part of it? At first glance, it might seem like just another compliance item. But …

14
Aug
2025

Gratuity Valuation as per AS 15 and IND AS 19: Key Differences and Implications

Ever felt lost trying to understand the fine print in employee benefit accounting? You are not alone. Most business owners, finance professionals, and even HR heads often scratch their heads over one critical subject – gratuity valuation. And when terms …

14
Aug
2025

Understanding Gratuity Valuation Under the Payment of Gratuity Act, 1972

Have you ever thought about what happens when an employee retires after years of loyal service? They deserve more than just a farewell cake. They deserve gratitude in the form of gratuity. But here’s the catch – calculating it isn’t …

28
Jun
2025

Navigating End of Service Benefits in the GCC: What Employers Need to Know

The moment an employee steps into your organisation, a silent financial contract