The purpose of this course is to familiarise you with the guidance for recognition and measurement of various employee benefits, including share-based payments, in IAS 19, Employee Benefits, and IFRS 2, Share-based Payments, respectively. Accounting for defined benefit pension plans are beyond the scope of this course.
Who should take this course?
- Accounting and finance professionals who perform audits or prepare financial reports and work in the following areas: Multinational organisations
- US-based subsidiaries of foreign parent corporations
- US-based parent companies with international subsidiaries that have adopted IFRS
- Public companies
- Large private companies
- Public practice who serve private, public or international companies with audit, preparation, or advisory service