4127  |  On Demand  |  Basic  |  Self-Study

IFRS: Employee Benefits (IAS 19)

Friday, May 1, 2020 - Friday, April 30, 2021

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The purpose of this course is to familiarize you with the guidance for recognition and measurement of various employee benefits, including share-based payments, in IAS 19, Employee Benefits.

Objectives

Recall how recognition and measurement principles are applied for employee benefits. Identify the disclosure requirements for employee benefits

Designed For

Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS


Highlights

Scope and scope exceptions of the standard (for example, IAS 19 provides guidance for employers' accounting for employee benefits; IAS 19 does not address an employee benefit plan's reporting requirements) Short-term benefits, such as salaries and wages Post-employment benefits, such as pension plans (both defined contribution and defined benefit) Termination benefits Disclosure requirements


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