Employee Benefits (IAS 19)
Presenters : Caryn Maitland CA(SA)
Overview
This webinar provides an in-depth exploration of IAS 19, the International Accounting Standard governing employee benefits. Attendees will gain a comprehensive understanding of how to account for various employee benefits, including short-term benefits, post-employment benefits, other long-term employee benefits, and termination benefits. The session will highlight key principles, measurement techniques, disclosure requirements, and recent updates, ensuring compliance with international financial reporting standards (IFRS). Practical examples and case studies will illustrate the application of IAS 19 in real-world scenarios.
Learning objectives
Attending this webinar will equip you with the following skills:
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Understanding the scope and key principles of IAS 19
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Differentiating between various types of employee benefits and their accounting treatment
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Applying actuarial valuation methods for post-employment benefits
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Recognising the impact of IAS 19 on financial statements and key financial metrics
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Identifying disclosure requirements and compliance considerations under IFRS
Content
The webinar will cover the following topics:
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Introduction to IAS 19
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Objectives and scope of IAS 19
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Key definitions and classifications of employee benefits
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Importance of IAS 19 in financial reporting
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Recent amendments and updates
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- Accounting for Employee Benefits
- Short-term benefits: recognition and measurement
- Post-employment Benefits
- Defined contribution vs. defined benefit plans
- Actuarial assumptions and valuation techniques
- Other Long-Term and Termination Benefits
- Measurement and recognition principles
- Impact on financial statements and business decision-making
- Disclosure and Compliance
- Required disclosures under IAS 19
- Common challenges and best practices
- Regulatory considerations and future developments
