Page 281 - F1 Integrated Workbook STUDENT 2018

Chapter 17

IAS 19 Employee benefits

Outcome

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

 explain pension schemes and the treatment of actuarial deficits and surpluses

 identify types of pension plans, i.e. defined contribution plans and defined
benefits plans

 Apply the provisions of IAS 19 Employee Benefits to account for different types
of pension plans.

and answer questions relating to these areas.

The underpinning detail for this chapter in your Integrated Workbook can
be found in Chapters 17 of your Study Text

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