Employee benefits under IAS 19 – WEBINAR

We will familiarise you with the classification of employee benefits under IAS 19, and present methods and principles that companies should use to account for liabilities arising from long-term employee benefits.

No dates available. If you are interested in attending the training, please fill the form.

Who are the intended participants?

  • Accountants and controlling/finance staff who account for employee benefit liabilities.
  • HR department staff who design and administer employee benefits and want to know what liabilities may arise from employee benefits and how to measure such liabilities.

Programme

  • Classification of employee benefits. Short-term vs long-term employee benefits.
  • Requirements of Czech Accounting Standards vs IFRS.
  • Measuring employee benefit liabilities using the Projected Unit Credit Method.
  • Assumptions used in measuring the provision for employee benefit liabilities.
  • Practical examples of calculating the provision.
  • Requirements for notes to financial statements.
  • Reconciliation of the movement in the provision for employee benefit liabilities.

Benefits

You will:

  • Understand for which types of employee benefits companies must recognise the respective liabilities and how to measure such liabilities.
  • Become acquainted with the general principles and logic of the Projected Unit Credit Method, which is used to measure such liabilities.
  • Learn how to reconcile the provision for employee benefit liabilities and what disclosures to include in the notes to the financial statements.
Date

Employee benefits under IAS 19 – WEBINAR

Course fee: 3 500,- CZK ex. VAT
I am interested in attending the training