This course examines elements of the following Accounting Standards:
- IAS 19 Employee Benefits - covers benefits paid to employees (excluding share-based payment arrangements)
- IAS 24 Related Party Disclosures (part) - covers disclosure of remuneration of certain employees and directors
Key topics:
- Short-term and long-term employee benefits
- Termination benefits
- Post-employment benefits
- Key management personnel disclosures - IAS 24
This course consists of one online course and one online assessment.
Learning objectives
- Calculate the appropriate accounting entries for employee benefits
- Prepare the relevant disclosures for employee remuneration in general purpose financial statements
Audience
This course is suited to finance professionals who are involved in:
- external reporting
- financial management
- accounting administration
- management accountant
- financial accounting
