Blogs

November 3, 2026

ECL Model Validation: Why Independent Validation Matters Under Ind AS 109

Understand how independent ECL model validation helps assess data, assumptions, methodology, staging, forward-looking inputs, and model performance under Ind AS 109.

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October 28, 2026

How Workforce Restructuring Can Affect Employee Benefit Liabilities

Understand how workforce restructuring, employee exits, attrition, M&A, and benefit changes can affect gratuity and other employee benefit liabilities.

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When Should a Company Revisit Its Actuarial Assumptions?

October 23, 2026

When Should a Company Revisit Its Actuarial Assumptions?

Understand when companies should revisit actuarial assumptions such as attrition, salary escalation, and discount rates to keep employee benefit valuations aligned with changing workforce.

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October 19, 2026

Actuarial Valuation for Fast-Growing Companies

Understand how rapid headcount growth, salary progression, employee demographics, and data quality can reshape gratuity liabilities and long-term workforce costs.

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October 9, 2026

Why Employee Demographics Matter in Gratuity Valuation

Understand how employee age, service, retirement age, attrition, and salary progression influence gratuity valuation and long-term employee benefit liabilities.

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How Employee Attrition Affects Gratuity and Long-Term Benefit Liabilities

September 25, 2026

How Employee Attrition Affects Gratuity and Long-Term Benefit Liabilities

Learn how employee attrition assumptions influence gratuity and long-term benefit liabilities, including turnover trends, workforce profiles, and Ind AS 19 considerations.

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September 23, 2026

Gratuity vs Leave Encashment: Why CFOs Shouldn’t Treat Both Liabilities the Same Way

Understand the key differences between gratuity and leave encashment liabilities, including classification, valuation, assumptions, P&L, OCI, and Ind AS 19 treatment.

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September 15, 2026

Gratuity Provisioning: 7 Data Errors That Can Distort Your Actuarial Valuation

Learn how errors in employee data, salary, service dates, exits, retirement age, and duplicate records can impact gratuity provisioning and actuarial valuation accuracy.

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September 4, 2026

Salary Escalation Assumptions: How They Affect Your Gratuity Liability

Learn how salary escalation assumptions influence gratuity liability, including the impact of inflation, employee promotions, career progression, historical salary trends.

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