Companies need to account for cost impact from Dec quarter: ICAI
Financial Express Delhi
|December 29, 2025
THE NEW LABOUR codes introduced by the government last month are going to have accounting implications for the companies, including listed entities, said the Institute of Chartered Accountants of India (ICAI) in a note.
The accounting body said that the gratuity implications on companies arising out of the new labour codes will have to be accounted for in the upcoming financial results for the third quarter of FY26.
While the codes came into effect on November 21, the supporting rules are yet to be notified. However, the wage definition under the new codes are currently in force which would require companies to do accounting adjustments starting December quarter.
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