Knowledge Centre
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Advisory on implementation of new Labor Codes (as notified by Government of India
With effect from 21 November 2025, the New Labour Codes are expected to materially impact gratuity and leave benefit valuations. This advisory outlines the resulting actuarial treatment under Ind AS 19, including recognition of plan amendments and measurement considerations.
Discount Rate for Actuarial Valuations of Employee Benefits (December 2025)
The rate used to discount post-employment benefit obligations (both funded and unfunded) shall be determined by reference to market yields at the end of the reporting period on government bonds.
ICAI on Labour Codes Accounting
ICAI’s clarifications on past service cost, interim reporting, exceptional items and tax implications under the New Labour Codes.
Code on Social Security
Labour falls under the Concurrent List of the Constitution. Therefore, both Parliament and state legislatures can make laws regulating labour. Central Government stated that there are over 100 state and 40 central laws regulating...
Discount Rate for Actuarial Valuations of Employee Benefits (September 2025)
The rate used to discount post-employment benefit obligations (both funded and unfunded) shall be determined by reference to market yields at the end of the reporting period on government bonds.
Guidance Note 30 (GN30): Share-based Payments
This Guidance Note is for observance by the Members under Section 19(2)(i) of the Actuaries Act, 2006. There is no direct legislation, as such, that has an impact on this Guidance
Accounting for KSA End of Service Benefits
The International Accounting Standards Board (IASB) intends to achieve the vision of one global accounting standard. Adhering to this, the Saudi Organization for Certified Public Accountants (SOCPA), which is the key Authority
Key Considerations in EOSB Valuations
Actuarial valuation of employee benefits is not just about one figure that needs to be booked in accounts It is also about understanding and managing the liability and about mandated detailed disclosures in financial statements.