Booking with a Training Ticket
Once you have booked your course, you will receive an email with your booking confirmation. The steps you will need to follow to access your online course will arrive in a separate email within 48 hours of your order being processed
Please be aware that participants will have access to this course for120 days from the date of receiving access via email notification
Course overview
This can be subjective and so this course looks at all the key areas of potential difficulty:
- IAS 37 deals with provisions, involving a high degree
of estimation and judgement.
- IAS 19 and 26 deal with employee benefits and
retirement benefits plans and the consequences can therefore be substantial.
- IAS 12 deals with taxation – any miscalculation in this area can be extremely costly.
Throughout the course the focus is on the impact on the "bottom line".
IAS 37: Provisions, Contingent Liabilities and Contingent Assets
- What are the objectives and scope of IAS 37?
- What are the key definitions?
- What is the difference between a provision and other
types of liability?
- What are the specific rules that must be complied with?
- How do we deal with contingent liabilities and assets?
- How do I measure provisions?
- How do I establish and change provisions?
- What are the disclosure requirements?
IAS 19: Employee Benefits
- What are the objectives and scope of IAS 19?
- What are the basic definitions?
- What do I need to know about employee benefits?
- What is the difference between post-employment defined
contribution and defined benefit plans?
- How do we account for post-employment benefits in
different situations?
- What changes when a defined benefit plan is involved?
- How do actuarial assumptions impact on the
calculations?
- How are past services costs and gains and losses on
settlements calculated?
- How are plan assets recognised and measured?
- What are the disclosures required for defined benefit plans?
IAS 26: Accounting and Reporting by Retirement Benefit Plans
- What are the objectives and scope of IAS 26?
- How are defined contribution plans dealt with by IAS
26?
- How are defined benefit plans dealt with by IAS 26?
- How are actuarial present values calculated?
- How should financial statements of the plan be
presented?
- What disclosures need to be made?
IAS 12: Income Taxes
- What are the objectives and scope of IAS 12?
- What are the key definitions?
- How are taxable temporary differences accounted for?
- How are deductible temporary differences accounted for?
- How are current and deferred tax liabilities and assets
measured?
- What are the rules relating to recognition of current
and deferred tax?
- How should tax assets and liabilities be presented?
- What disclosures need to be made?
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