Accounting for Pensions and Share Based Payments
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COURSE OBJECTIVES: This course provides an in depth coverage of the financial accounting and reporting of all forms of employee benefits. It is designed to provide a practical insight, through the use of exercises and case studies, into the requirements of IAS 19: Employee benefits and IFRS 2: Share-based payments, two of the more demanding standards. It will also address the 2011 amendments to IAS 19 which address the accounting for defined benefit plans and the recognition of termination payments.


The course is equally relevant to those applying UK GAAP as the standards are broadly similar and any differences will be flagged


COURSE CONTENT


IAS 19/FRS 18: Employee Benefits


  • Short-term employee benefits, including salaries and compensated absences

  • Post employment benefits

    - Defined contribution

    - Defined benefits

    - Settlements and curtailments

  • Other long-term employee benefits

  • Termination benefits

  • Disclosure requirements

  • UK GAAP differences


IFRS 2/FRS 20:Share Based Payments


  • Equity-settled schemes

  • Cash-settled schemes

  • Transactions with settlement options

  • Disclosure requirements

  • UK GAAP differences


Current Developments


  • Revisions to IAS 19 in 2011

WHO SHOULD ATTEND


The course is suitable for those involved in preparing the numbers or disclosures for employee benefits in the financial statements. An accounting qualification is not essential to attend the course.


Those studying for professional qualifications will also found the course of benefit in understanding the requirements of the accounting standards.


Would you like this course run in-house? Call us on 0207 566 8207 to find out more


Claire Dean CLAIRE DEAN BSc FCA Claire Dean is an instructor and consultant specialising in IFRS, UK GAAP and finance training. Claire previously worked within Ernst & Young’s Financial Reporting Advisory team in London as a Senior Manager. In this role she provided technical advice in all aspects of UK GAAP and International Financial Reporting Standards (IFRS) to clients of E&Y, including working on IFRS conversions. Claire also delivers financial training to the Analysts at many of the large investment banks, runs finance courses for non financial managers and teaches the professional chartered accountancy examinations.

Fees (ex VAT)


Member Fee
£315.00

Non Member Fee £575.00
Locations & Dates
23/04/2012 - London (09:30 am - 05:00 pm) Speaker & Venue Details BOOK >>
20/08/2012 - London (09:30 am - 05:00 pm) Speaker & Venue Details BOOK >>