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Introduction›Accounting›Employee benefits under IAS 19

Employee benefits under IAS 19

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.

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.

 

Dates

Employee benefits under IAS 19

31. 10. 2019 09:00–12:00
Ing. Viktor Brůžek
KPMG Česká republika, Pobřežní 1a, Praha 8
Course fee: 3 500,- CZK ex. VAT
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For attending this training course, you are eligible to gain 4 of CPD points.

The fee includes training materials and morning refreshments. The training will be conducted in Czech.

© 2019 KPMG Česká republika, s.r.o., a Czech limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

KPMG International Cooperative ("KPMG International") is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-a-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm