Search

26 November 2019

Pensions accounting - a guide accountants

Category: MASTER COURSE

Accounting for pensions can be complex. This course examines in detail the accounting requirements for pension costs under IAS 19, FRS 102, and FRS 105.

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.

What you will gain
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

Programme outline

  • Types of pension plan: defined contributions plans vs defined benefits
  • Overview of the accounting requirements
  • The net defined benefit liability/asset, including: valuation of plan assets, establishing the defined benefit liability, the asset ceiling
  • The pension cost, including: elements of the cost, amounts recognised in profit or loss, amounts recognised in Other Comprehensive Income, introductions and changes, settlements and curtailments
  • Further issues, including: funded and unfunded plans, multi-employer and state plans, group plans
  • Deferred tax implications of pensions

The course will start at 9.30am and end at 12.45pm. Refreshments are provided.
3 CPD hours (where applicable). 

CIMA work in partnership with BPP Professional Education to offer CPD training courses

Booking Information

Date Location Price
26 November 2019 - 09:30 London - morning course Price: GBP 315.00
Member price: £284. Plus VAT on all prices.

Pensions accounting - a guide for accountants

CIMA members and students should log in to MY CIMA before booking to receive the appropriate discount.

Book Now

In-house training 
We can develop tailored training programmes to enhance the finance and business skills of staff across your organisation. To discuss how we can meet your learning and development needs please email us.

Find out more 
If you have any queries please email cima@bpp.com or phone us on: +44 (0)3300 603400.

The venue for this course will be confirmed 14 days before the scheduled date. 

CIMA work in partnership with BPP Professional Education to offer CPD training courses.  

This course will be delivered by BPP Professional Education Limited (“BPP”).  Accordingly, when you sign up for this course, CIMA will pass on the contact details you have provided to BPP so that they can contact you to complete your booking and process payment.  BPP will process any personal information it collects about you in accordance with its privacy policy, which is available at: http://www.bpp.com/professional-education/privacy

The information provided to BPP will not be used by BPP for marketing purposes.

CIMA on demand 

Our catalogue of online CPD training courses designed to fit around your schedule.

Get any 5 courses for just £99 +VAT - limited time only.  

Find out more