About this E-Learning Course

This course provides an overview of how an entity should account for employee benefits in accordance with IAS 19 Employee Benefits. However, this course does not cover the accounting for a defined benefit superannuation plan because there are very few of these plans remaining in Australia. This course does not provide any information on how to account for a defined contribution superannuation plan, it simply provides information on how an entity accounts for the contributions paid into a defined contribution superannuation plan.

The topics included in this course are as follows:

  • Objective and scope of IAS 19

  • Overview of the different categories of employee benefits (short-term employee benefits, post-employment benefits, other long-term benefits and termination benefits)

  • An overview of the recognition and measurement requirement for each category of employee benefits, and

  • An overview of the presentation and disclosure requirements included in IAS 19.

Course curriculum

  • 1

    Employee Benefits

    • Welcome!

    • IAS 19 Employee Benefits

How this course can help your business

Most businesses have employees and are therefore required to account for their employee benefits. This course will provide you with an understanding of how to determine what types of employee benefits should be accounted for within each of the categories of employee benefits. It will also provide you with a basic understanding of the recognition and measurement requirements for each of the different categories so that you can correctly account for your employee benefits.

Meet your course instructor

IFRS Instructor

Aletta Boshoff

Aletta is an Advisory Partner and National Leader of IFRS & Corporate Reporting at BDO in Australia. Aletta has over 25 years’ experience in financial reporting and accounting, including IFRS. Aletta has lectured on financial accounting and reporting, auditing and assurance and taxation at various Australian and South African universities. As an Associate Professor, she authored various financial reporting and accounting textbooks. Aletta also spent several years as a Project Manager at the Australian Accounting Standards Board (AASB).