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Gratuity fund

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(Querist)
01 July 2013 Gratuity fund can't be shown in Balance sheet as an asset.Only actuarial valuation is to be shown as gratuity payable under non current liabilities.Please correct me if I am wrong
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
02 July 2013 Gratuity fund also can be shown under loans and advances incase gratuity debit balance

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