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Technical

IFRS: Employee Benefits (IAS 19) Logo aicpa

  $39.00 - 49.00 |   CPE: 1.0 |   AICPA |   Apr 2019 |   Accounting |   AICPA Store
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
Learning Objectives
  • Recall how the recognition and measurement principles are applied for employee benefits.
  • Identify the disclosure requirements for employee benefits.

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.

Topics covered:
  • Management accounting: Technical: Financial accounting & reporting: Professional accounting standards, Foundational
  • Financial accounting & reporting: Technical: International Financial Reporting Standards, Foundational
  • Financial accounting & reporting: Technical: International Financial Reporting Standards, Intermediate

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