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 the New Wage Definition May Increase Gratuity Liability
Most finance directors in India have seen their gratuity provisions sit unchanged for years. The numbers looked stable. The calculations followed the same logic. Then the Code on Wages, 2019 arrived, and the entire basis of what counts as “wages” …
16
Jan
2026
How Actuarial Valuation Impacts Long-Term Employee Benefit Planning
How Actuarial Valuation Impacts Long-Term Employee Benefit Planning Employee benefits are often discussed in terms of policies and payouts. But in reality, they are long-term promises—promises that stretch across years of service, salary changes, and workforce growth. For organisations that …
16
Jan
2026
Gratuity Valuation vs. Provisioning: Are Companies Getting It Right?
Gratuity Valuation vs. Provisioning: Are Companies Getting It Right? For growing organisations, employee benefits can be one of the trickiest areas to manage. Among these, gratuity often creates confusion. Many companies know they need to account for it, but how …
16
Jan
2026
Why Gratuity Valuation Is a Critical Financial Exercise for Growing Organisations
Growth is exciting. New hires, expanding teams, better revenues, bigger ambitions. But behind every growing organisation is a quieter responsibility, planning today for obligations that will mature tomorrow. One such obligation that many businesses underestimate until it becomes unavoidable is …
27
Jul
2024
Adaptability of IND AS 19
The International Financial Reporting Standards is a prevalent global framework that has changed the landscape of finances worldwide…
17
Jun
2024
Component of Expense recognised in Profit and loss account – AS 15 R versus IND AS 19
For businesses in India, accounting for employee benefits is a crucial aspect. These benefits, such as gratuity…
26
Feb
2024
Applicability of IND AS 19 on Gratuity Valuation
Gratuity Valuation is a crucial aspect of financial planning for businesses. It represents the future liability a company incurs towards…
12
Jan
2024
Exploring The Key Differences Between AS 15R And Ind AS 19 In Employee Benefit Accounting
Section 129 of the Companies Act 2013 requires companies to prepare Financial Statements each year…
24
Aug
2023
How Does IND AS 19 Impact Employee Benefits Accounting?
n the ever-evolving landscape of accounting standards, IND AS 19 emerges as a significant player, especially when it comes…
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