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 for 120 days from the date of receiving access via email notification
Course overview
Provisions
- Expenditure – the basics
- IAS 37 explained
- Objectives and scope of IAS 37
- Provisions and other types of liability
- Complying with the rules
- Repairs under warranty
- Contingent liabilities and assets
- Measuring provisions
- Establishing and changing provisions
- Margin for error
- Disclosure requirements
- Legal advice
Employee benefits
- IAS 19 and employee benefits
- Objectives and scope of IAS 19
- Short-term employee benefits
- Two types of plan
- Multi-employer plans
- Defined contribution plans
- Defined benefit plans
- Presentation to the Board
- The impact of actuarial assumptions
- Calculating for settlements
- Measuring plan assets
- Avoiding the pitfalls of employee benefits
- The necessary disclosures
Retirement benefit plans
- IAS 26 and the pension fund perspective
- Objectives and scope of IAS 26
- Defined contribution plans
- Defined benefit plans
- Present values
- Actuarial present values
- Actuarial revaluation
- Presenting financial statements
- A simple financial statement
- Disclosures
- Selecting salary costs
- Planning to retire
Income taxes
- Taxes due on corporate income
- Objectives and scope of IAS 12
- Taxable temporary differences
- Deductible temporary differences
- Current and deferred tax liabilities and assets
- The complications of deferred tax assets and
liabilities
- Recognising current and deferred tax
- Capitalising software
- Presenting tax assets and liabilities
- Putting income tax into practice
- Disclosures
- Unused tax credits
Contact Us
If you have any questions regarding this or any other CPD course or requirements, please feel free to contact the team here or call us at
(+353) 01 523 3930