IAS 19: Employee Benefits

Are you offered paid vacation, bonuses, retirement benefits, or other employee benefits by your employer? IAS 19, Employee Benefits prescribes the accounting for nearly all employee benefits under IFRS, except for share-based payments accounted for under IFRS 2. These IAS 19 CPE courses provide practical self-study training on the recognition, measurement, presentation, and disclosure of employee benefits under IFRS.

The first course explains the scope of IAS 19 and the accounting for short-term employee benefits, termination benefits, post-employment benefits, and defined contribution plans. The second course takes a deeper look at defined benefit plans, including the defined benefit obligation (DBO), plan assets, actuarial and other assumptions, and the accounting considerations associated with other long-term employee benefits.

Topics covered include:

• Short-term employee benefits
• Termination benefits
• Defined contribution plans
• Defined benefit plans
• Other long-term employee benefits
• Recognition and measurement considerations under IAS 19

Further details

IAS 19, Employee Benefits covers a wide spectrum of arrangements, so the collection starts by sorting benefits into the appropriate accounting categories. The first course addresses the scope of IAS 19, short-term employee benefits, termination benefits, post-employment benefits, and defined contribution plans, while also making clear that share-based payment arrangements fall outside IAS 19 and are addressed by IFRS 2.

The second course moves into the more judgment-intensive accounting for defined benefit plans. Learners examine the defined benefit obligation (DBO), plan assets, actuarial and other assumptions, and the mechanics of recognizing the amounts associated with a defined benefit arrangement. Other long-term employee benefits are also addressed, highlighting where their accounting resembles - and differs from - the defined benefit model.

The progression is intentional: understand what type of benefit you have first, then apply the recognition and measurement model that IAS 19 requires for that category.

Who will benefit

This collection is designed for accountants, compensation and benefits finance teams, controllers, and auditors who work with employee benefit obligations under IFRS. It is especially useful for professionals who need to move beyond basic payroll accruals and understand the financial reporting consequences of defined contribution plans, defined benefit plans, termination benefits, and other long-term arrangements.

Value proposition

Purchase both courses for $179 instead of $240 if purchased separately—a savings of $61.

Interested in group discounts? Contact us today to learn more.