Skip to the content
Employee Loan Accounting Treatment Under IAS 19 and IFRS 9
31 Jul 2026Interest-free and concessional staff loans create an employee benefit that often goes unrecognised, because the loan sits on the boundary between two standards. This post sets out the employee loan accounting treatment under IAS 19 and IFRS 9, with a worked example showing the profit and loss impact each year.
EOSB Advance Payment Accounting Under IAS 19
10 May 2026Employers sometimes pay advances to employees against their future EOSB entitlement. The accounting treatment—settlement vs. receivable—depends on documentation and recovery rights. This guide provides a decision framework for finance teams and auditors.
How to Calculate ECL on Trade Receivables Under IFRS 9
7 Feb 2026IFRS 9 requires companies to recognise expected credit losses on trade receivables from day one. This guide explains how to build a provision matrix – the most common method for calculating ECL on trade receivables under the simplified approach.
Discount Rate in Saudi Arabia for EOSB Valuation Under IAS 19
31 Dec 2025The discount rate is one of the most significant assumptions in IAS 19 valuations. For Saudi EOSB, using USD Treasury yields or other GCC curves violates the standard’s currency consistency requirement. Learn why SAR-denominated government bonds are the only correct source.
Discount Rates – Saudi Arabia
11 Dec 2025Last Updated Data Source Saudi Exchange Method Nelson-Siegel The chart shows Numerica’s discount rate curve for Saudi Arabia, fitted with a Nelson-Siegel model to government bond and sukuk trades on the Saudi Exchange (Tadawul). It supports the discount rate in IAS 19 valuations of end-of-service benefits (EOSB). Methodology Data Collection: Taken from Saudi Exchange (Tadawul) […]
Straight-Line Approach for IAS 19 Reporting of Saudi EOSB Plans
1 Dec 2025Saudi EOSB schemes have a back-loaded benefit structure that triggers IAS 19’s straight-line attribution requirement under paragraphs 70-73. This post walks through the compliance implications with worked examples for actuaries and finance professionals.
Actuarial valuation of EOSB plans under IAS19 using straight-line approach
19 Feb 2025Introduction End of Service Benefits (EOSB) are a key component of employee compensation, particularly in Saudi Arabia and other neighbouring countries. Under IAS 19 – Employee Benefits, EOSB schemes are typically classified as defined benefit plans, requiring companies to recognise their obligations using the Projected Unit Credit (PUC) method. However, in certain cases, IAS 19 […]
5 ways in which COVID-19 impacts actuarial valuation
21 May 2020Impact of COVID-19 on actuarial valuation COVID-19 pandemic has had a devastating impact on most businesses. One of the areas where companies have been hit hard is the cost of employee benefit schemes. Actuarial liabilities (Defined Benefit Obligation, DBO) have increased significantly, driven by a fall in discount rates. Apart from the adverse impact on […]
Actuarial valuation of End of Service Benefit under IAS 19 in Saudi Arabia
19 Jan 2020The adoption and implementation of IFRS in the Kingdom of Saudi Arabia (KSA) is a major step towards increasing the transparency and comparability of the financial statements of the companies doing business in the Kingdom. We receive a lot of queries from such companies regarding the impact of this change and the need for actuarial […]
7 issues to consider for auditing actuarial valuation reports
21 Dec 2017The usual approach taken by auditors in reviewing and validating actuarial valuation reports requires a fundamental shift. Often the approach used fails to uncover significant errors. Audit of actuarial valuation reports is a challenging task. Reviewing a piece of work of such a technical nature is a significant ask from anyone who doesn’t have an […]
