IFRS: Employee Benefits (IAS 19)

Overview

This course is part of the IFRS Certificate Program - a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment.

This self-study course addresses IAS 19, Employee Benefits, including the following:

• 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

This course includes interactive learning elements, video content, and real-life application through case studies.

Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.

Prerequisites

Familiarity with financial reporting and accounting principles under IFRS

Designed For

Who Will Benefit

• 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

Objectives

Learning Outcomes

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