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Description

IAS 19: Classifying Plans, Measuring Obligations and Accounting for Employee Benefits

Account for end-of-service benefits and other employee benefit obligations under IAS 19

  • 1 day — 7 h
  • In-person or virtual
  • Intermediate
  • Up to 6 participants

Employee benefits account for some of the most technical adjustments in group reporting. End-of-service gratuity, pension arrangements or long-service awards: each arrangement must be classified, measured and then recorded according to its own set of rules. Measurement is entrusted to an actuary whose assumptions remain difficult to challenge.

This one-day programme is designed for practitioners working on consolidation and international standards. It covers the classification of plans, the mechanics of actuarial measurement and the resulting accounting treatment: cost components, actuarial gains and losses, plan assets and plan amendments.

Learning objectives

  • Classify an employee benefit arrangement in accordance with the standard
  • Distinguish defined contribution plans from defined benefit plans
  • Split the cost of a plan between profit or loss and other comprehensive income
  • Analyse the actuarial assumptions applied and their sensitivity
  • Account for plan amendments and plan assets
  • Prepare the disclosures required on employee benefit obligations

What makes this programme different

Journal entries are rebuilt from a complete actuarial report
A critical review of the actuary's assumptions is practised through a dedicated exercise
Long-service awards and end-of-service gratuity are addressed separately

Programme

1Scope of the standard and classification of plans

Knowing which benefit you are dealing with

  • Short-term benefits and post-employment benefits
  • Termination benefits and other long-term employee benefits
  • Defined contribution plans and defined benefit plans
  • Accounting consequences of the classification applied

2Actuarial measurement of obligations

Getting inside the mechanics of the calculation

  • Projected unit credit method
  • Demographic assumptions and financial assumptions
  • Discount rate and sensitivity of the resulting measurement
  • Plan assets and the net obligation recognised
  • Critical reading of an actuarial report

3Accounting treatment and disclosures

Translating the measurement into the accounts

  • Cost components recognised in profit or loss
  • Actuarial gains and losses in other comprehensive income
  • Plan amendments curtailments and settlements
  • Consolidation entries and roll-forward from one period to the next
  • Disclosures required on employee benefit obligations

Who is it for

Consolidation managers · IFRS project leaders · chief accountants · auditors and group financial controllers.

Prerequisites

Practical experience of IFRS or consolidation in a group environment.

Dates & locations

36 scheduled dates between November 2026 and December 2027. Seats are confirmed in the order enquiries are received.

November 2026

December 2026

January 2027

February 2027

March 2027

April 2027

May 2027

June 2027

September 2027

October 2027

November 2027

December 2027

None of these dates suit you? We open additional sessions on request, and any programme can be run privately for your team.

Practical details

Before the programme
Online positioning questionnaire. Your development objectives are shared with the trainer, who tailors the practical case studies to your context.
Teaching methods
Theoretical input, workshops and practical case studies. Digital course materials and method sheets provided.
Assessment
Multiple-choice tests and role-play exercises. Assessment of learning at the start and end of the programme, with immediate and 60-day follow-up evaluations.
After the programme
One year of access to the e-learning platform. Self-assessment of the skills acquired and a 30-day follow-up session with your trainer.
How to register
Registration online or on the basis of a quotation.
Lead time
11 working days after confirmation of registration.
Accessibility
Accessible to people of determination. Contact our accessibility coordinator to design a suitable solution: contact@mpf-academy.ae
Start dates
Rolling intake: in addition to the scheduled sessions, this programme can start on request.