IAS 19 — Employee Benefits
Modules of the standard
- Concepts36 publishedNormative and pedagogical mapping.
- Questions82 publishedTrue/false, quizzes, calculations, entries, mini-cases, judgment.
- Practical cases5 publishedProgressive cases, from beginner to expert.
- Workpapers4 publishedWorking papers with calculations and entries.
- Professional file1 publishedSimulation of a full engagement.
- Exams2 publishedSealed, versioned final exams.
- Explanations (lessons)13 publishedLesson explanations, chapter by chapter.
Practical cases
- Short-term benefits: accrual for salaries, accumulating absences and a bonus with a constructive obligationL1Beginner
- Classification of plans and other benefits: defined contribution or defined benefit, industry-wide plan, other long-term benefit and recognition date of termination paymentsL2Intermediate
- Defined benefit plan over a year: service cost, net interest, reconciliations of the obligation and the assets, remeasurement as a balancing item and entriesL3Advanced
- Plan amendment and settlement during the year: prior remeasurement, past service cost, settlement loss and net interest for the rest of the periodL3Advanced
- Plan in surplus: asset ceiling, minimum funding, member contributions and disclosuresL4Expert
- Year-end employee benefits file: plan classification, short-term benefits, cost of a defined benefit plan, plan event and asset ceilingL4Expert
Workpapers
- Accrual of short-term employee benefits: salaries, accumulating absences, bonus or profit sharing and constructive obligation
- 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
- Plan event: prior remeasurement, past service cost, settlement result and net interest for the rest of the period
- Asset ceiling of a plan in surplus: availability of the benefits, minimum funding and effect in other comprehensive income
Concepts by topic
Mapping texts (concept labels, objectives, paragraph summaries) are available in French only for now.
Categories of employee benefits
- The four categories of benefitsCore3 questions
- What is excluded from the scopeImportant1 question
Short-term benefits
- The undiscounted accrualCore2 questions
- Compensated absencesCore2 questions
- Bonuses and profit-sharingCore3 questions
Post-employment plans: classification
- Defined contribution or defined benefitCore4 questions
- Accounting for defined contributionsCore2 questions
- Multi-employer plansImportant2 questions
- State plansAdvanced1 question
- Insured benefitsAdvanced1 question
Defined benefit: obligation, assets and ceiling
- The net defined benefit liability (asset)Core3 questions
- The projected unit credit methodCore3 questions
- Attribution to periods of serviceAdvanced2 questions
- Actuarial assumptionsCore3 questions
- The discount rateCore3 questions
- Plan assetsCore2 questions
- The asset ceilingCore4 questions
- Minimum funding (IFRIC 14)Advanced2 questions
- Contributions from members or third partiesAdvanced1 question
- The 2021 agenda decision on attributionSpecialisedNo question
The cost of defined benefits
- The three components of costCore3 questions
- The period's service costCore2 questions
- Net interestCore3 questions
- RemeasurementsCore3 questions
- Other comprehensive income without recyclingCore2 questions
- The obligation and assets reconciliationCore3 questions
Amendment, curtailment and settlement
- Past service costCore4 questions
- Plan curtailmentImportant2 questions
- Plan settlementImportant3 questions
- Remeasurement before the plan eventCore3 questions
Other long-term benefits and termination benefits
- Other long-term benefitsImportant2 questions
- Termination benefitsCore4 questions
Disclosures (overview)
- The objective and structure of disclosuresImportant1 question
- Sensitivities and reconciliationsAdvanced1 question
Links with other standards
- The link with IAS 37Advanced1 question
- The link with IFRS 18Specialised1 question