Pensions accounting - a guide for accountants
Member price in Scotland: £144.50 + VAT
Non-member price in Scotland: £170 + VAT
Please note, the ICAS member discount will be applied after checkout.
Member price in England: £268 + VAT
Non-member price in England: £315 + VAT
Please note, due to differences regarding external costs, courses outside of Scotland are priced separately.
ICAS members are eligible for a discounted price on all courses running in England & Wales
Glasgow, 12 September 2019
London, 26 November 2019
What you will learn
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.
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
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.