AS15R vs IND AS 19 Treatment of Expense in Leave Encashment Valuation

27
May
2026

AS15R vs IND AS 19 Treatment of Expense in Leave Encashment Valuation

A finance head closes the books. The HR team confirms leave balances. Then one line in the employee benefit report changes the company’s profit position. That moment often begins the discussion around AS15R and IND AS 19. At Mithras Consultants, …

27
May
2026

Why Companies Need Leave Encashment Valuation Under AS 15

Corporate balance sheets conceal hidden obligations behind routine numbers. Unavailed employee time off represents a deferred financial commitment. Businesses must account for these future payouts to maintain accurate fiscal health. At Mithras Consultants, we see leaders overlook these liabilities. Unrecorded …

29
Apr
2026

Will Actuarial Gain / Loss Increase Due To The Impact of New Labour Code

Employers face a massive financial transition. The Indian wage structure will undergo a severe transformation very soon. Basic pay components must rise to meet strict statutory thresholds. Companies will observe steep changes in long-term employee benefit liabilities. Financial directors must …

29
Apr
2026

Impact of Changing Yield Rates of Govt Bonds on Gratuity Valuation

Corporate liabilities behave like living organisms reacting to their economic environment. A slight shift in market indicators alters financial obligations almost overnight. Companies must track these external shifts carefully to avoid unexpected operational disruptions daily. Yield rates of government bonds …

16
Jan
2026

The Role of Warranty Valuation in Accurate Financial Reporting

The Role of Warranty Valuation in Accurate Financial Reporting For many businesses, warranties are seen as a sales tool, something that builds customer confidence and closes deals. But once the sale is done, warranties quietly shift from being a promise …