IAS 19Employee Benefits

Course

9 chapters · 13 lessons · about 5 h 55 min

01Categories of employee benefitsNot started1 lesson0/1
- Not startedFour categories of employee benefitsLesson20 min9 exercises
Practise this chapter
- Chapter training · 9 exercises
- Chapter case studyShort-term benefits: accrual for salaries, accumulating absences and a bonus with a constructive obligation · foundation
02Short-term benefitsNot started2 lessons0/2
- Not startedShort-term benefits: the accrualLesson25 min10 exercises
- Not startedBonuses and profit-sharingLesson20 min7 exercises
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- Chapter training · 17 exercises
- Chapter case studyShort-term benefits: accrual for salaries, accumulating absences and a bonus with a constructive obligation · foundation
03Post-employment plans: classificationNot started2 lessons0/2
- Not startedDefined contribution or defined benefitLesson25 min10 exercises
- Not startedMulti-employer, state and insured plansLesson20 min8 exercises
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- Chapter training · 18 exercises
- Chapter case studyClassification of plans and other benefits: defined contribution or defined benefit, industry-wide plan, other long-term benefit and recognition date of termination payments · intermediate
04Defined benefit: obligation, assets and ceilingNot started3 lessons0/3
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- Chapter training · 45 exercises
- Chapter case studyDefined benefit plan over a year: service cost, net interest, reconciliations of the obligation and the assets, remeasurement as a balancing item and entries · advanced
05The cost of defined benefitsNot started2 lessons0/2
- Not startedThe components of cost: service and net interestLesson30 min18 exercises
- Not startedRemeasurements, other comprehensive income and reconciliationLesson35 min16 exercises
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06Amendment, curtailment and settlementNot started1 lesson0/1
- Not startedPlan amendment, curtailment and settlementLesson35 min17 exercises
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- Chapter training · 17 exercises
- Chapter case studyPlan amendment and settlement during the year: prior remeasurement, past service cost, settlement loss and net interest for the rest of the period · advanced
07Other long-term benefits and termination benefitsNot started1 lesson0/1
- Not startedOther long-term benefits and termination benefitsLesson30 min16 exercises
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- Chapter training · 15 exercises
- Chapter case studyClassification of plans and other benefits: defined contribution or defined benefit, industry-wide plan, other long-term benefit and recognition date of termination payments · intermediate
08Disclosures (overview)Not started1 lesson0/1
- Not startedDisclosures, sensitivity and follow-up of IFRS 18Lesson20 min8 exercises
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- Chapter training · 6 exercises
09Links with other standardsNot startedTaught in 2 lessons of other chapters
- Not startedThe link with IAS 37Covered in the lesson “Other long-term benefits and termination benefits”
- Not startedThe link with IFRS 18Covered in the lesson “Disclosures, sensitivity and follow-up of IFRS 18”
Practise this chapter
- Chapter training · 5 exercises

CERTYNEX IFRS ACADEMY

Course

Contents — IAS 19 — Employee Benefits