IFRS – Accounting for Employee Benefits per IAS 19 and IFRIC 14

International Accounting Standard (IAS) 19 and International Financial Reporting In­ter­pre­ta­tions Committee (IFRIC) 14 provide guidance for accounting and reporting for employee benefits provided under formal plans and agreements, but also informal practices that give rise to constructive obligations.  

This course addresses the most important considerations in accounting for short-term employee benefits (like paid absences), defined contribution plans, defined benefit plans, and other employee benefits.