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Ind AS 19

Financial Reporting

sir, In Il 5 , (350 employees) There are 350 employees in 20X0-X1 but due to 6% attrition rate we consider 329 employees while calculating no. of leaves that carry forward from 20X0-X1 to 20X1-X2. Then while creating provision in 20X1-X2 shouldn't we consider 6% attrition rate ? [Video Time Stamp: 14:00] Video Details ------------- Ind AS - CA Final Ind AS 19 Employee Benefits #9. Illustrations 4 - 6


Sai Vema

Sai Vema

CA Final

108K+

17-Nov-25 11:40

112

Answers (1)

It is solved with assumption that new employees will be hired.


CA Suraj Lakhotia

CA Suraj Lakhotia

Admin

17-Nov-25 12:21

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