Accounting for Employee Benefits

Updated in 2024, this course will assist you in determining the accounting treatment for benefits, whether your organisation currently provides simple employee benefits or more complex schemes. It will also help you consider if other benefits would be appropriate for your organisation.
 
This course examines elements of the following Accounting Standards:

• IAS 19 Employee Benefits which covers benefits paid to employees (excluding share-based payment arrangements).
• IAS 24 Related Party Disclosures which covers disclosure of remuneration of certain employees and directors. 

Key topics:

• Employee benefits
• Short-term employee benefits
• Long-term employee benefits
• Example of accounting for long-term employee benefits
• Termination benefits
• Post-employment benefits
• Key management personnel disclosures  IAS 24 

Note: this course does not cover:

• Non-KMP disclosure requirements included in IAS 24
• Specific jurisdictional requirements

This course consists of one interactive online course, one downloadable learning manual PDF and one online assessment.