Page 117 - SBR Integrated Workbook STUDENT S18-J19

Chapter 9

Employee benefits

Outcome

By the end of this session you should be able to:

 discuss and apply the accounting treatment of short term and long term
employee benefits and defined contribution and defined benefit plans

 account for gains and losses on settlements and curtailments

 account for the ‘asset ceiling’ test and the reporting of actuarial gains and
losses

and answer questions relating to these areas.

The underpinning detail for this chapter in your Integrated Workbook can
be found in Chapter 9 of your Study Text

111