Pensions accounting - an introduction for accountants

This course looks in detail at the relevant regulatory and reporting requirements.

Anyone preparing or auditing financial statements plus other professionals interested in acquiring a greater understanding of the key financial reporting issues relating to pensions accounting.

• 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.

General information

CIMA members and students should log in to their MY CIMA account in order to receive the appropriate discounts.

The course will start at 9.30am and end at 12.45pm. Refreshments are provided.

3 CPD hours (where applicable)

CIMA Mastercourses held in partnership with BPP

Find out more
If you have any queries please email or phone us on +44 (0)845 026 4722.

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