GuestAccumulating Sick Leave
Source: Ind AS 19 (summary)
Accumulating compensated absences, such as unused sick leave carried forward, are recognised as employees render the service that increases their entitlement. The expected cost is the additional amount the entity expects to pay because of the unused entitlement accumulated at the end of the reporting period.
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About Accounting
Accounting principles in short, plain-language summaries: double entry, accrual, going concern and prudence, then Ind AS topics such as inventories, cash flows, events after the reporting period, income taxes, property, plant and equipment, employee benefits, government grants and foreign currency.