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Pensions Accounting - An Introduction for Accountants

BPP Professional Education
Course summary
3 hours
310 GBP excl. VAT
London
Next available date: 28/11/2019 09:30 - London

Course description

Pensions Accounting - An Introduction for Accountants

Accounting for pensions can be complex, this course examines in detail the accounting requirements under FRS 102, FRS 105 and IFRS. This course concentrates on the accounting treatment and disclosure requirements for detailed benefit plans. The course uses practical examples throughout to demonstrate how the theory should be applied.

Suitability - Who should attend?

The course looks in detail at the relevant regulatory and reporting requirements. Therefore it is suitable for those preparing or auditing financial statements or any other professionals interested in acquiring a greater understanding of the key financial reporting issues.

Training Course Content

Learning outcomes include obtaining a greater understanding of:The difference between defined contribution and defined benefit plansWhat the recognised pension liability represents and how it is calculated with the help of the actuaryThe components of a company’s pension costs and how they are calculatedWhat actuarial gains and losses are and how they are dealt withPast service costs, curtailments and settlementsMulti-national and group pension schemesDisclosure requirements

Expenses

The cost of this course is £299 + VAT per participant.

About provider

BPP Professional Education

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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Contact info

BPP Professional Education

3 London Wall Buildings
EC2M 5PD London

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www.bpp.com

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