Employee Benefits (IAS 19)

Financial accounting & reporting


Employee Benefits (IAS 19)

  • Format

    Course - Online

  • Duration


Addresses IAS 19, Employee Benefits.

Learning outcomes

  • • Recall how the recognition and measurement principles are applied for employee benefits.
  • • Identify the disclosure requirements for employee benefits.

£19.00 (CIMA members only)


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Product information


This course is part of the IFRS Certificate Program – a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today’s global business environment.

This course addresses IAS 19, Employee Benefits, including the following:

• Scope and scope exceptions of the standard (for example, IAS 19 provides guidance for employers’ accounting for employee benefits; IAS 19 does not address an employee benefit plan’s reporting requirements) • Short-term benefits, such as salaries and wages • Post-employment benefits, such as pension plans (both defined contribution and defined benefit) • Termination benefits • Disclosure requirements

This course includes interactive learning elements, video content, and real-life application through case studies.

Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program.

Who should take this course?

  • • Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS
  • • Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS

Professional development

This Course - Online offers 1 hours of CPE credit.
Note on CPE Requirements and Credits
All learning resources available in the CGMA Store qualify for CPD for CIMA members.

Format:Course - Online
Access:This is a digital product. You will have access to the content for a year after purchase date.

Return and refund policy

£19.00 (CIMA members only)


VAT calculated on checkout