Section 129 of the Companies Act 2013 requires companies to prepare Financial Statements each year. The objective of the Indian Accounting Standards IND AS 19 is to enhance transparency in financial transactions, aligning with accounting standards. It aims to establish
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In the ever-evolving landscape of accounting standards, IND AS 19 emerges as a significant player, especially when it comes to the realm of employee benefits accounting. This standard, formulated by the Institute of Chartered Accountants of India (ICAI), focuses on
Continue ReadingGratuity Accounting Standard 15 GRATUITY is a type of employee benefit plan known as a Defined Benefits Obligation (DBO) Plan. Since The term ‘gratuity’ is derived from the word gratitude, and it refers to a thank you expressed by the
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