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.