Скачать или смотреть Gratuity Liability to Increase? New Labour Codes 2025 – Complete Accounting Impact

The New Labour Codes, effective from 21st November 2025, have major accounting implications for companies—especially on Gratuity and Leave Obligations.

In this video, we decode the official FAQs and explain:
✅ Increase in Gratuity Liability under New Labour Codes
✅ Past Service Cost – Ind AS 19 vs AS 15 treatment
✅ Impact on Fixed Term Employees
✅ Accounting for Salary Restructuring
✅ Interim financial reporting impact (Q3 / Q4 results)
✅ Exceptional Item presentation – allowed or not?
✅ Deferred Tax (DTA) implications
✅ Disclosure requirements under Ind AS & Indian GAAP

📌 Must-watch for:

Chartered Accountants

CFOs & Finance Heads

HR & Payroll Professionals

Listed & Unlisted Companies

📢 Share this video with your finance & HR teams to stay compliant and audit-ready.

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