November 2025
The Social Security Code, 2020 — update for employee benefit liabilities
Our current interpretation of the new definition of "Wages" under SSC 2020, effective November 21, 2025, and its impact on gratuity liabilities.
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Publications
The full index of technical papers and guidance.
Reference material available for download.
All publications
September 2021
Defined benefit funding — frequently asked questions
The why, when and where of employee benefit plan funding in India, in an FAQ format.
Download PDF →February 2021
The Social Security Code 2020 — presentation
Commonly raised queries by employers on remuneration, employee benefits and accounting implications under SSC 2020.
Download PDF →June 2019
Ind AS 19 / AS 15 disclosures — a granular tabulation
Disclosures for post-employment and other long-term benefits under AS 15 (R) and Ind AS 19, useful to finance teams and auditors.
Download PDF →April 2019
IL&FS — exempt PF valuations
Appropriate default provisioning for exempt PF valuations following the IL&FS bond defaults.
Download PDF →October 2018
Ind AS 102 on share-based payments
Measurement and recognition shift from Intrinsic Value to Fair Value under Ind AS 102.
Download PDF →August 2017
Evidence on Indian defined benefit plans
Investment risk, fund mandates and funding levels for Indian DB plans, FY2014–2016.
Download PDF →August 2017
The new DC — deferred compensation
Measurement, recognition and disclosure principles for deferred compensation under Ind AS 102 or Ind AS 19.
Download PDF →March 2017
Equity accounting and the insurer's business model
The link between an insurer's business model and equity investment accounting under Ind AS 109.
Download PDF →February 2017
Bond accounting and the insurer's business model
The link between an insurer's business model and bond investment accounting under Ind AS 109.
Download PDF →February 2016
Transition ERR — Ind AS 19
Assumptions to obviate measurement differences in the AS 15 to Ind AS 19 transition year.
Download PDF →December 2015
Investment policy impact of Ind AS 19
How Ind AS 19's adoption offers a platform to modify defined benefit plan asset allocation, with behavioural finance pointers.
Download PDF →November 2015
Ind AS 19 Transition
Salient matters in the employee benefits accounting transition from AS 15 to Ind AS 19.
Download PDF →July 2015
Behavioural finance in general insurance product design
Eight behavioural finance theories applied to general insurance product design and pricing.
Download PDF →June 2015
Ind AS 19 on employee benefits
Actuarial and accounting aspects of Ind AS 19, mandatory from FY2016-17.
Download PDF →January 2015
Proportionality in employee benefits
Proportionality in employee benefits actuarial practice, drawing on practice standards, guidance notes and accounting standards.
Download PDF →December 2014
Ind AS 19 — IFRS carve-out
An argument against the OCI carve-out for actuarial gains/losses on other long-term benefits under Ind AS 19.
Download PDF →June 2014
ALM in employee benefits
Duration of assets and liabilities in defined benefit plans, for trustees and sponsor employers.
Download PDF →February 2014
AS 15 (Revised 2005)
A presentation laying out AS 15 (Revised 2005) in full.
Download PDF →April 2012
Schedule VI, assets — CIRB
The impact of the revised Schedule VI on employee benefit disclosure and accounting.
Download PDF →February 2012
Multiple arcs on pension liabilities — attrition rates
How attrition rates interact with salary escalation and discount rates to affect pension costs.
Download PDF →Reference paper
AS 15 applicability — company classification chart
Disclosure and valuation requirements under AS 15 (Revised), by company size classification.
Download PDF →Reference paper
ESOP and employee share-based compensation valuation
ESOP valuation guidance with reference to IFRS 2.
Download PDF →Reference paper
Share option modelling
The financial calculus underlying the writing of share options.
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