Learning outcomes

What will you learn?

The objective and scope of IAS 19 and its application to all forms of employee benefits.

Recognition and measurement of short-term employee benefits such as wages, paid leave, and bonuses.

Accounting for post-employment benefits, including pensions, healthcare, and other retirement obligations.

The distinction between defined contribution and defined benefit plans.

Actuarial assumptions, remeasurements, and their impact on financial reporting.

Disclosure requirements and presentation in financial statements.

Practical examples and case studies of employee benefit accounting.

Course content

Participants

Who is this course designed for?

Accountants and finance professionals seeking deeper knowledge of employee benefit accounting.

Auditors reviewing financial statements under IFRS standards.

CFOs, financial controllers, and HR finance managers responsible for employee benefit reporting.

Consultants and advisors assisting clients in implementing IFRS-compliant reporting.

Pre-requisites

Necessary Qualifications

A background in accounting, finance, or business administration.

Basic understanding of financial reporting and IFRS standards.

Experience in financial reporting or auditing is recommended but not mandatory.

Familiarity with employee compensation and benefit structures is an advantage.

Course Content

What will you study?

Introduction, scope, and objective of IAS 19.

Types of employee benefits: short-term, post-employment, other long-term, and termination benefits.

Defined contribution vs. defined benefit plans.

Measurement of obligations and plan assets.

Recognition of service cost, net interest, and remeasurements.

Actuarial assumptions and their application.

Disclosure requirements and financial statement presentation.

Practical case studies and real-world examples.