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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:

• Definition
• Benefits that accrue
• Profit sharing and bonus plans
• Practical examples of treatments
• IAS 19 Short-Term Employee Benefits
• Benefits that do not accrue
• Types of short-term benefit
• Accounting treatment for short-term benefits

Reference: https://worldatwork.org/learn/courses/international-financial-reporting-standards-for-compensation-professionals?tab=virtual

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Understanding functional and technical aspects of International Financial Reporting Standards for Compensation Professionals (T7) Introduction to the IASB and the IFRS

The following will be asked from you in the exam:

• The structure of the standard setting body and sub-committees
• The objectives of the IASB
• The IAS and IFRS standards
• Introduction to the IASB and the IFRS
• The conceptual framework

WorldatWork T7 Exam Syllabus Topics: