International Accounting Standard (IAS) 19 and International Financial Reporting Interpretations Committee (IFRIC) 14 provide guidance for accounting and reporting for employee benefits provided under formal plans and agreements, but also informal practices that give rise to constructive obligations.
This course addresses the most important considerations in accounting for short-term employee benefits (like paid absences), defined contribution plans, defined benefit plans, and other employee benefits.
Prerequisites
No advanced preparation or prerequisites are required for this course.
Learning Objective
- Explore accounting for short-term obligations and post-employment benefits.
- Recognize differences in accounting for defined contribution plans and defined benefit plans.
- Explore the proper treatment of elements for defined benefit cost
- Discover how to handle special issues such as multi-employer plans, plan amendments, termination benefits, and more.
Last updated/reviewed: September 26, 2026
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Jennifer Louis
CPA, President of Emergent Solutions Group LLC
INTRODUCTION AND OVERVIEW
- Introduction to IFRS – Accounting for Employee Benefits per IAS 19 and IFRIC 14 1:54
- Short-Term Employee Benefits 2:55
- Post-Employment Benefits & Defined Contribution Plan 2:54
- Defined Benefit Plan 6:20
- Actuarial Valuation Method 3:48
- Plan Assets & Insurance Policies 7:12
- Defined Benefit Cost 4:14
- Amendments, Curtailments, Settlements & Multi-Employer Plans 6:04
- Termination Benefits 2:59
- Examples and Conclusion 9:34
CONTINUOUS PLAY
SUPPORTING MATERIALS
- Slides: IFRS - Accounting for Employee Benefits per IAS 19 and IFRIC 14 PDF
- IFRS - Accounting for Employee Benefits per IAS 19 and IFRIC 14 Glossary/Index PDF
REVIEW AND TEST
- REVIEW QUESTIONS quiz
- FINAL EXAM locked
