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In Indian context, Companies needs to comply with Accounting Standards notified under Section 133 of Companies Act 2013 to prepare the Financial Statements at the end each Financial Year.
When an employee leaves the service, employer rewards him for his accrued service in the organization. He does so by giving you a free lump sum of cash - called gratuity in financial parlance - on your exit. The amount that an employer gives is based on the number of years of service employee have put into the organization.
This article is an attempt to give clarity about requirement of Accounting and Funding Arrangement for Gratuity Benefits.
This article is an attempt to give a brief about the Steps involved in Formation of Trust for Gratuity Fund.
How Schools should do their accounting is explained by The Institute of Chartered Accountants of India in a guidance note GN(A) 21 (Issued 2005) Guidance Note on Accounting by Schools, here in after referred to as GN (A) 21.
The Payment of Gratuity (Amendment) Act 2018 provides Social Security to Teachers working in Educational institution (i.e. Private Schools) having 10 or more em...
Accounting of Compensatory Absences (Leave Encashment Obligations) 1.This note is an attempt in the matter of accounting provisions to be made in financialreporting of enterprises for Compensatory Absences (Leave Encashment Obligations) in compliance
The article given below may help you to understand the requirement of actuarial valuation services in compliance of AS-15 (Revised 2005) under various employee benefits plans such as Gratuity, Leave Encashment , Pension, etc. :-Accounting & Discl
Observations in respect of Employee Benefits in compliance of Accounting Standard 15 made by The Institute of Chartered Accountants of India in their Journal �The Chartered Accountant�, issue of December 2012 on Page No. 999.�Non-Co
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
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