Pensions Accounting - A Guide for Accountants
This course examines in detail the accounting requirements for pension costs under IAS 19, FRS 102, and FRS 105. The primary focus is on the accounting treatment and disclosure requirements for defined benefit plans, although defined contributions plans will also be considered. The course uses practical examples and extracts from published financial statements to illustrate how the standards should be applied.
Suitability - Who should attend?
This course is primarily designed for those involved in preparing or auditing pension cost information for inclusion in published financial statements. It will also be of use to anyone requiring a deeper understanding of the impacts of pensions accounting on the financial statements of companies.
Training Course Content
On completion of this course you will be able to:
- Prepare the required information in respect of pension costs for inclusion in company accounts in compliance with IFRS and UK GAAP
- Identify the information required for the preparation of that information
- Identify the differences between the requirements of the different regimes
BPP Professional Education - Accountancy, Tax, Financial Services, Law & Insolvency Courses
BPP Professional Education is one of the specialist examination-based and professional development training arm of the BPP Group, Europe's biggest professional education and publishing provider with 2,000 staff members across 40 countries and over 30,000 students per year. BPP Professional Education...
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