How to study the 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:
- IAS 19 Termination Benefits
- Treatment of the benefits provision/payments
- Determination of the conditions for a plan
- Categories of benefits that qualify and the conditions that determine these categories
WorldatWork T7 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Conceptual Framework for Financial Reporting | - Relationship of conceptual framework to stakeholders - Qualitative characteristics of useful financial information |
| Topic 2: IFRS Application to Compensation Practices | - Impact of IFRS on compensation and benefits reporting |
| Topic 3: IAS 19 – Employee Benefits | - Short-term employee benefits - Termination benefits and measurement considerations - Post-employment and long-term benefits |
| Topic 4: Accrual Accounting and Financial Statements | - Principles of accrual accounting - Purpose and elements of financial statements |
| Topic 5: IFRS and IASB Fundamentals | - Role and mission of the International Accounting Standards Board (IASB) - Objectives and structure of International Financial Reporting Standards |
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