IAS 19 Defined benefit plans

Overview

This program is designed to help you understand and apply the accounting principles of IAS 19 Defined benefit plans.

This course will enable you to:

• define the accounting treatment of defined benefit plans according to IAS 19 – Employee Benefits standard,

• define the proper discount rate under IAS 19 and

• identify the disclosure requirements under IAS 19 for defined benefit plans.

This e-learning course takes approximately 70 minutes to complete, and as such, it can provide 1 learning hour – 1 CPD point based on a 50-minute hour. Upon completion of this course, you can print the certificate of completion as an evidence that you undertook the course.

In case you need CPA CPE credit points, please contact us for the certificates.

The following topics addressed in IAS 19 are not covered in this module: Objective and scope of IAS 19, Short-term employee benefits, Characteristics of post-employment benefits and distinction between defined benefit plans and defined contribution plans, The accounting treatment of defined contribution plans, Other long-term employee benefits and Termination benefits.

For these topics please visit the IAS 19 Employee benefits e-learning module.

Further information:

• Training hours: 70 minutes

• CPD: 1.0

• Language: English

• Topics: IFRS, Reporting
• Sector: Corporates

• Training method: E-learning

• Type: Single course

• Geographic relevance: Global

This e-learning course is part of an e-learning series designed by PwC Academy Hungary which aims to provide a comprehensive overview of the application of IFRS (IAS) standards to finance and accounting experts who are already familiar with fundamental (local) accounting and reporting processes.