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IPSAS 42 - Social Benefits (Online)
Venue Online - Microsoft Teams
Date Thursday 2nd March 2023
Time 09:30 - 12:30
Information In this session we will look closely at the requirements under IPSAS 42 -Social Benefits in terms of the following aspects:

  • Objective and scope of IPSAS 42

  • Scope out aspects which are within the scope of IPSAS 19

  • Definitions relating to social benefits and social risks

  • Accounting for social benefits under the general approach in terms of:
    i. Recognition of a liability and an expense for a social benefit scheme
    ii. Measurement of a liability and an expense for a social benefit scheme
    iii. The objective of the disclosures under the general approach

  • Accounting for social benefits under the insurance approach in terms of:
    i. The recognition and measurement principles of the Standard
    ii. The objective of the disclosures under the insurance approach

  • Reporting on the long-term sustainability of an entity’s finances

  • Transitional provisions

  • Effective date
  • Presenter
    CPD Units 3 units on full attendance
    Seats Left 10
    Price Rs 2000
    Booking Deadline Thursday 2nd March 2023
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