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Topics of International Financial Reporting Standards for Compensation Professionals (T7)Exam
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Understanding functional and technical aspects of International Financial Reporting Standards for Compensation Professionals (T7) IAS 19 Purpose and Scope
The following will be asked from you in the exam:
- Benefits that are accrued
- Accounting treatment of other long-term benefits
- IAS 19 Other long-term benefits
- Benefits that are immediately expensed
WorldatWork T7 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Accrual Accounting and Financial Statements | - Principles of accrual accounting - Purpose and elements of financial statements |
| Topic 2: Conceptual Framework for Financial Reporting | - Qualitative characteristics of useful financial information - Relationship of conceptual framework to stakeholders |
| Topic 3: IFRS and IASB Fundamentals | - Role and mission of the International Accounting Standards Board (IASB) - Objectives and structure of International Financial Reporting Standards |
| Topic 4: IAS 19 – Employee Benefits | - Short-term employee benefits - Post-employment and long-term benefits - Termination benefits and measurement considerations |
| Topic 5: IFRS Application to Compensation Practices | - Impact of IFRS on compensation and benefits reporting |
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