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Please Help: Quaterly provision for gratuity and leave encashment

Posted Date : 15-Oct-2011 , 02:00:27 pm | Posted By: Ashish Sanghi

Category : Accounts | Answers : 0| Comments : 1| Hits: 557

Dear friends, What is basis for computation of provsion for gratuity and leave encashment. If a listed company is making provision of gratuity and leave encashment during the quarter ended 30.09.2011 on the basis of acturial valuation of 31.03.2011 then whether it is as per AS-15 or it requires to obtain quaterly acturial valuation. if there is any other solution pls reply for the same.

Comments
Posted By : Unmesh 02-Nov-2011, 01:55:39
as per AS-15 actuarial valuation has to be done as on balance sheet date which may be 30-09-2011 for quarterly reporting, so actuarial valuation should be done, any other arrangement may be qualified by the auditors while auditing quarterly results
 

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