IFRS: Accounting for Expenditure - eLearning

This activity is published by accountingcpd.


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This course explains the standards and all the pitfalls involved in provisions and contingencies (IAS 37), employee benefits and retirement benefit plans (IAS19 and IAS 26), along with the high-risk areas in the taxation of companies income (IAS 12).

Expenditure has a significant impact on an organisation's financial success, often accounting for half of its overall profitability, and so accounting for its impact is a key part of performance measurement. The trouble is that it is fraught with difficulties as well.


This course will guide you through the International Financial Reporting Standards (IFRSs) related to expenditure. You'll learn about the pitfalls involved in making judgements concerning provisions and contingencies under IAS 37, make sound decisions when dealing with employee benefits and retirement benefit plans, whether under IAS 19 or IAS 26, and be confident about your decisions in the high risk areas of accounting for taxation on income under IAS 12.



  • Provisions
  • Employee benefits
  • Retirement benefit plans
  • Income taxes


Upon satisfactory completion of this activity, you will be able to: 

  • Understand the complexity of IAS 37 and make sound judgements when accounting for provisions, contingent liabilities and assets.
  • Deal competently with the enormous sums often involved in employee benefits and pensions whether under IAS 19 or IAS 26.
  • Navigate your way through the maze of accounting for taxes on income outlined in IAS 12.


By helping you understand the IFRs standard that affects the ‘bottom line’ through expenditure, you can better manage the impact of the expenditure levels sustained by your organisation.

Self-paced Learning

Author – Wayne Bartlett


Specialising in public sector financial management and budgeting, Wayne has worked as a consultant and lecturer throughout the world.



Topic: Corporate Finance, Reporting

Sub-Topic: Finance Management, Financial Reporting

Format: eLearning

Proficiency Level: Foundation, Intermediate

CPD: Upto 4 hours