Section outline

  • Aim of the topic

    This unit aims to equip students with skills necessary for reporting and interpreting the pension plans as important post-employment benefits

    Learning outcomes of the topic

    At the end of this topic, you will be able to:

    1. Understand the conceptual nature and categories of employee benefits;

    2. Account for the defined contribution and defined benefit pension plans in the financial statements;

    3. Analyse and interpret the impact of changes in the post-employment benefits on the company’s financial performance.

    What should students do?

    E-tivity 5.1. ; E-tivity 5.2. ; E-tivity 5.3.