https://www.taxtmi.com/circulars?id=11093 Provision for Gratuity Liability is mandatory in company books and must be recognised on an accrual basis and maintained under double entry accounting, with measurement and disclosure consistent with the accounting standard on retirement benefits applicable to employer financial statements. en-us Mon, 18 May 1998 00:00:00 +0530 Mon, 20 Jun 2011 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=11093 Provision for Gratuity Liability is mandatory in company books and must be recognised on an accrual basis and maintained under double entry accounting, with measurement and disclosure consistent with the accounting standard on retirement benefits applicable to employer financial statements. Circulars Companies Law Mon, 18 May 1998 00:00:00 +0530 https://www.taxtmi.com/circulars?id=11093