JUMOQ Learning · Employee Benefits & Share-based Payments

Applying Ind AS 19 - Defined Benefit Obligation and Actuarial Assumptions

Apply and document Defined Benefit Obligation and Actuarial Assumptions. The course uses original lessons, questions, governed activities, applied resources and workplace evidence controls.

INDAS19-I01Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 19 minFull study estimate

Full study estimate: 3 hr 19 min

Self-paced estimates for one pass through the course. Practical work includes activities, assignments and resource study. Your pace may vary; breaks and repeat attempts are extra. All course and certificate requirements still apply.

Inside this course

Select a topic to see its lessons, videos, practice activities and resources.

Course orientation

VideoFrom Standard Requirements to an Applied Accounting Workflow
VideoInd AS 19 Architecture and Learning Path

Projected unit credit method

LessonProjected unit credit method
VideoProjected Unit Credit: From Future Benefit to Today’s Obligation
QuizLesson 1 knowledge check
Decision MissionDecision Mission - choose and justify the employee benefit route

Demographic assumptions

LessonDemographic assumptions
QuizLesson 2 knowledge check
Case QuestCase Quest - investigate plan evidence and reach a conclusion

Financial assumptions

LessonFinancial assumptions
QuizLesson 3 knowledge check
Impact SimulatorImpact Simulator - test assumptions and reporting effects

Salary and medical trends

LessonSalary and medical trends
QuizLesson 4 knowledge check
Practice LabPractice Lab - complete the employee benefit accounting workflow

Attribution of benefits to service periods

LessonAttribution of benefits to service periods
QuizLesson 5 knowledge check

Decision framework for defined benefit obligation and assumptions

LessonDecision framework for defined benefit obligation and assumptions
QuizLesson 6 knowledge check
AssignmentTechnical Memo Assignment - employee benefit accounting and evidence
Downloadable resourceDefined Benefit Obligation and Assumption Model Pack
Downloadable resourceInd AS 19 Standard Map, Scope and Decision Checklist

Final Assessment

QuizApplying Ind AS 19 - Defined Benefit Obligation and Actuarial Assumptions - Final Assessment

Certificate

CertificateCertificate of completionUnlocks after every quiz is completed at its required pass mark and all course requirements are complete.

Checking current course access…