Accrual of short-term employee benefits: salaries, accumulating absences, bonus or profit sharing and constructive obligation
Short-term benefits: accrual for salaries, accumulating absences and a bonus with a constructive obligation
≈ 60 minWorkpapers
Can you document your analysis and your accounting treatment like a professional? Each mission starts from a real file and ends with a review.
How a mission works
Numbered sections, like a professional working paper: objective, data, pieces, analysis, calculations, entries, conclusion; then a reviewer reviews.
- 1Objective
- 2Data
- 3Documents
- 4Analysis
- 5Calculation
- 6Entries
- 7Judgment
- 8Conclusion
- 9References
L1Foundation(1)
Foundation
L3Advanced(2)
Advanced Cost of a defined benefit plan: reconciliation of the obligation and the assets, profit or loss, other comprehensive income and remeasurement as a balancing item
Defined benefit plan over a year: service cost, net interest, reconciliations of the obligation and the assets, remeasurement as a balancing item and entries
≈ 120 minAdvanced Plan event: prior remeasurement, past service cost, settlement result and net interest for the rest of the period
Plan amendment and settlement during the year: prior remeasurement, past service cost, settlement loss and net interest for the rest of the period
≈ 90 min
L4Expert(5)
Expert Asset ceiling of a plan in surplus: availability of the benefits, minimum funding and effect in other comprehensive income
Plan in surplus: asset ceiling, minimum funding, member contributions and disclosures
≈ 90 minExpert Accrual of short-term employee benefits: salaries, accumulating absences, bonus or profit sharing and constructive obligation
Year-end employee benefits file: plan classification, short-term benefits, cost of a defined benefit plan, plan event and asset ceiling
≈ 60 minExpert Cost of a defined benefit plan: reconciliation of the obligation and the assets, profit or loss, other comprehensive income and remeasurement as a balancing item
Year-end employee benefits file: plan classification, short-term benefits, cost of a defined benefit plan, plan event and asset ceiling
≈ 120 minExpert Plan event: prior remeasurement, past service cost, settlement result and net interest for the rest of the period
Year-end employee benefits file: plan classification, short-term benefits, cost of a defined benefit plan, plan event and asset ceiling
≈ 90 minExpert Asset ceiling of a plan in surplus: availability of the benefits, minimum funding and effect in other comprehensive income
Year-end employee benefits file: plan classification, short-term benefits, cost of a defined benefit plan, plan event and asset ceiling
≈ 90 min