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Actuarial valuations of leave benefits: Issues for accounting under AS 15 and Ind AS 19

Several approaches for valuation and accounting of leave benefits currently exist. Employers often record a liability in respect of certain leave schemes which do not require an actuarial valuation, and they fail to identify other schemes which may require one. This article has been submitted to Institute of Actuaries of India and Institute of Chartered Accountants of India and provides technical guidance on how to properly account for leave schemes.

Intended audience: Accountants and auditors

Complexity: Advanced

Published: April 2017


Actuarial valuations for AS15 and IndAS19

Actuarial valuations for AS 15 and Ind AS 19: Getting the basics right

An article covering the basics of actuarial valuations, which are not very widely covered in actuarial or accounting literature. The topics covered in this paper are based on our own experience of interacting with our clients and their auditors. This article does not cover advanced topics and focusses on basics only.

Intended audience: HR managers, as well as accountants and auditors who are new to actuarial work.

Complexity: Beginner

Published: January 2017



Indian Accounting Standards EB Perspective

Indian Accounting Standards: Employee benefits perspective

This white paper provides a brief background of Indian Accounting Standards, the timelines, and applicability. Guidance on the transition to Ind AS 19 and Ind AS 102 is provided in two separate sections. This paper also provides a handy reference and a practical guide to what will change under the new Ind AS and what the companies need to do.

Intended audience: Accountants, auditors and senior management personnel.

Complexity: Advanced

Published: October 2016