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Technical

IAS 19 - employee benefits Logo cima

  Kerry Jones |   Free |   BPP |   Jan 2015 |   01:00 h |   AICPA Store
Learning Objectives

By the end of this course, you will:

  • Gain an understanding of how pension schemes are treated under IFRS
  • Understand the recent amendments to IAS 19
  • Gain basic knowledge of other areas of employee benefits that IAS 19 covers.

Course Duration: 1 hour
This course does not offer CPE credit but does count as CPD for CIMA members.

In this module, we will look at all aspects of employee benefits covered within IAS 19 including post employment benefits such as pensions, looking at both the current IAS 19 and the recent amendments to IAS 19, short term benefits such as holiday accruals, termination benefits where we will look at things like redundancy payments and all of the long term benefits generally paid post employment.

About the author:
Kerry has extensive experience in accountancy training, specialising in financial accounting under IFRS. Kerry qualified with the Association of Chartered Certified Accountants, and held a number of senior accountant positions in various different sectors. Kerry has worked both nationally and internationally delivering accountancy related training programmes for qualified accountants, part qualified accountants, banking professionals and non financial professionals. With experience of both exam and non exam delivery. Kerry has strong technical knowledge of financial accounting.
Topics covered:
  • Management accounting: Technical: Financial accounting & reporting: Financial reporting & compliance, Foundational

1 Comments/Reflections

Guillaume Joachim

Guillaume Joachim May 2016

Due to the introduction of IAS19 booking requirdenby our holding to be done directly in the subsidiary P&L of my company, I had a need to update my knowledge sbout IAS 19. This course allowed to reach this target and to make me aware with the main guidelines if IAS 19.