Actuarial calculation of provisions under IAS 19

International Accounting Standard IAS 19 prescribes the accounting for and disclosure of employee benefits. Among other things, this requires actuarial calculations of provisions for long-term employee benefits.

We are here to help.

What can PwC do for you?

We offer the actuarial calculation of provisions for long-term employee benefits according to International Accounting Standard IAS 19, which includes:

  • Gathering and analysing input data.

  • Selecting (based on input data) actuarial assumptions (economic and demographic) to be used in calculating provisions.

  • Calculating provisions under IAS 19 which includes jubilee awards and retirement benefits using actuarial methods.

Preparing a report describing the methodology and assumptions used in calculating provisions for employee benefits.

Ensuring timely reporting by submitting the results of our work in line with pre-defined deadlines.

Our team

PwC continuously invests in developing client relationships and its professional teams. We build trust based on cooperation and sharing opinions, considering the clients’ perspective and situation and the values they nurture. This is the PwC Experience.

Our actuarial team consists of mathematicians with extensive experience in auditing insurance companies and financial institutions, provisioning calculations under IAS 19 and advisory services. Our team members have completed postgraduate studies in actuarial mathematics. We also have a certified actuary in our ranks. 

We will be happy to meet with you and discuss our services in more detail.

Sinisa Dusic

Partner, Audit and Assurance in Financial Sector, Zagreb, PwC Croatia


Marija Kazija

Assurance Manager, Certified actuary, Zagreb, PwC Croatia


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