Hii pls tell how to apply AS-15 on a PVT. company
turnover less than 50 crores
No. of employees less than 50
do we require actuarial report , if not which method to be used for calculation ???
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AS - 15
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Only for the purpose of AS 15 entities are classified on the basis of employees. There are certain exemption to the entities having less than 50 employees. One of such exemption is that they are not require to make acturiarl valuation while making provision for gratuity. In those case the entity may on it own estimate the gratuity that it would be required to pay taking in to consideration payment of gratuity act.
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