To Access This Course:
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.
Learning Objectives
- Explore accounting for short-term obligations and post-employment benefits
- Recognize differences in accounting for defined contribution plans and defined benefit plans
- Explore the proper treatment of elements for defined benefit cost
- Discover how to handle special issues such as multi-employer plans, plan amendments, termination benefits, and more
Last updated/reviewed: October 14, 2018
Prerequisites
Course Complexity: Intermediate
No advanced preparation or prerequisites are required for this course.
Education Provider Information
Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact:
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .