Publications
Our papers and guides on employee benefits, insurance and financial reporting, free to download. For other topics, read our blog.
Actuarial valuations for AS 15 and Ind AS 19: Getting the basics right
A plain-English introduction to actuarial valuations of employee benefits for Indian companies reporting under AS 15 or Ind AS 19. It explains what a valuation measures, which benefits need one, how the assumptions are set and how to read and check the actuary's report, with a worked example throughout. For how the two standards differ, see the paper below.
Practice area: Employee Benefits
Intended audience: HR and finance managers, and accountants and auditors new to actuarial work
Complexity: Beginner
Published: November 2026 (2026 edition; first published January 2017)
Indian Accounting Standards: Employee benefits perspective
Who applies Ind AS 19 or AS 15 today, how the two differ in practice, including in accounting for the labour codes, and what Ind AS 102 requires for ESOPs and SARs, with worked examples, a checklist and answers to common questions. This 2026 edition replaces the 2016 paper written ahead of the move to Ind AS.
Practice area: Employee Benefits
Intended audience: CFOs, finance controllers, accountants and auditors
Complexity: Intermediate
Published: November 2026 (2026 edition; first published October 2016)
Bitesize guide: IFRS 9 for Expected Credit Losses for Trade Receivables
Measuring Expected Credit Losses (ECL) under IFRS 9 for trade receivables is one of the most frequently faced challenges by finance teams today. While the simplified approach appears straightforward, its practical implementation involves a number of technical judgements and policy decisions. This infographic provides a clear, business-focused overview of the IFRS 9 requirements for trade receivables and outlines a simple roadmap to help companies build a robust and audit-ready ECL framework.
Practice area: IFRS Valuation Services
Intended audience: Finance & Accounting
Complexity: Basic
Published: November 2025
Implementing an Internal Model for Economic Capital
Measuring Economic Capital of an insurance company is arguably the biggest challenge for the insurers around the world. But the process of implementation is long and complex. A number of technical and business decisions need to be made, that affect the implementation journey. This article sets out the business objectives of Economic Capital and presents a road-map for EC implementation for a life insurer, without going into much technical details.
Practice area: Life Insurance
Intended audience: Actuaries and risk managers
Complexity: Advanced
Published: September 2017
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.
Practice area: Employee Benefits
Intended audience: Accountants and auditors
Complexity: Advanced
Published: April 2017