About this Course
The programme aims to provide an overview over the most common national and international employee benefit schemes and their accounting implications. The programme will cover defined contribution, defined benefit plans, early termination benefits, golden parachutes and handshakes. In addition it provides guidance on equity and liability settled share-based payments plans and schemes like pay as you earn or ESOP trust.
Programme Outline
- Employee Benefits (FRS 19)Share-based payments (FRS 102)
- Introduction and Overview
- Benefits payable during employment
- Cash payments to employee trusts
- Long term benefits & disability
- Termination benefits
- Post-employment benefits
- Defined Contribution Plan
- Defined Benefit Plan
- Funded vs. unfunded plans
- Plan assets recognition & measurement
- Defined Benefit Obligation
- Actuarial gains & losses
- Share-based payments (FRS 102)
- Introduction and Overview
- Equity-settled share-based transactions
- Measurement: Grant date vs. Award day
- Vesting: Conditions and Timing
- Measurement: Grant date vs. Award day
- Fair Value techniques
- Cash-settled share-based transactions
- Measurement: liability approach
- Settlement methods: Choice for the entity or the employee
- Equity incentive plans
- Employee share purchase plan
- Employee share ownership plan with trusts
Intended For
A Foundation to Intermediate Level programme intended for Chief Financial Officers, Financial Controllers, Finance Managers, Auditors, Accountants and those involved in the preparation and interpretation of financial statements. Other users of financial information will also find the programme beneficial.
Course Rating
- /5 from users
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Course Info
- Course Provider Institute of Singapore Chartered Accountants
- Course Category Business
- Course Price n/a
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