Employee benefits - IAS 19
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courseType Technical Skills, Non Financial Sector

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General course details

Employee benefits - IAS 19

OPEN20 Apr 2020 12:00 - 14:00 350.00 €

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General course details


This course is intended to give an overview of the key principles of IAS 19, with special focus on defined benefit plan and to help you identify what are the main principles given by such standard that may impact your business.


At the end of this session, participants will be able to:
  • Understand the main principles incorporated by the standard
  • Identify the four categories of employee benefits covered by the standard, with special focus on defined benefit plans vs defined contributions
  • Identify high-level their related accounting treatment
  • Involve actuarial experts when needed


  • Overview
  • Objective and scope
  • Short-term employee benefits
  • Post-employment benefits, including defined benefit plans
  • Other long-term employee benefits
  • Termination benefits
  • Key principles
  • Disclosure requirements
  • Practical examples

Our lead expert

This training is coordinated by Marc Minet, head partner of IFRS Learning Solutions of PwC Luxembourg. The training will be animated by partners, directors, senior managers or managers of PwC Luxembourg daily involved in the implementation of the IFRS norms.

​Marc Minet is the IFRS leader for PwC Luxembourg and is partner in the Assurance Practice. He has over 19 years experience in serving financial and multinational institutions providing audit and advisory services. From 2004 to 2006, Marc Minet was part of the PwC Global Accounting and Consulting Services (GACS) central team in London as a partner specialised in accounting for financial instruments under IFRS.
 Back to Luxembourg, he continues to audit and advise groups reporting under IFRS. His experience includes the audit of listed international groups preparing consolidated financial statements under IFRS, capital market transactions (IPO, bond offerings), IFRS conversions, accounting advices and training solutions.
 He is member of several PwC International IFRS working groups: GACS, Financial Instruments Topical Team (FITT), Corporate Treasury Technical Committee (CTTC) and Asset Management International Accounting Group (AM IAG).
 Marc Minet graduated from HEC-University of Liège-Belgium. He is a qualified “Réviseur d’entreprises agréé” and “Expert Comptable” in Luxembourg. Since 2004, Marc Minet has been teaching courses on IFRS and he is an author or co-author of various publications about IFRS, including the PwC Manual of Accounting.

Target audience

  • Accounting managers and their teams
  • Financial controllers
  • Internal auditors

The plus of this training

This training, which is designed as a Lunch & Learn session, will include a summary of the provisions of IAS 19 and examples, as well as highlights on key matters that any professional should know and consider in the view of a successful application of this standard.

Practical information

Language: English

Duration: 2h 

Number of participants: limited to 20 participants, to ensure a high interactivity during the training 

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