BPP Professional Education
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.
Venue may change up to 14-days before the course start date. Enquire for dates.
Learning outcomes include obtaining a greater understanding of:
- The difference between defined contribution and defined benefit plans
- What the recognised pension liability represents and how it is calculated with the help of the actuary
- The components of a company’s pension costs and how they are calculated
- What actuarial gains and losses are and how they are dealt with
- Past service costs, curtailments and settlements
- Multi-national and group pension schemes
- Disclosure requirements
Who is this course for?
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.
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