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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:
- Treatment of the benefits provision/payments
- Categories of benefits that qualify and the conditions that determine these categories
- Determination of the conditions for a plan
- IAS 19 Termination Benefits
Understanding functional and technical aspects of International Financial Reporting Standards for Compensation Professionals (T7) Financial Statements
The following will be asked from you in the exam:
- Content of the key financial statements
- Statement of income
- Notes accompanying the accounts - the true source of information
- Statement of other comprehensive income
- Financial Statements
- Statement of financial position
- Statement of cash flows
Topics of International Financial Reporting Standards for Compensation Professionals (T7)Exam
Candidates must know the exam topics before they start of preparation. Because it will really help them in hitting the core. Our t7 practice exam will include the topics discussed in detail.
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WorldatWork T7 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| IFRS Application to Compensation Practices | - Impact of IFRS on compensation and benefits reporting |
| IFRS and IASB Fundamentals | - Role and mission of the International Accounting Standards Board (IASB) - Objectives and structure of International Financial Reporting Standards |
| Conceptual Framework for Financial Reporting | - Relationship of conceptual framework to stakeholders - Qualitative characteristics of useful financial information |
| Accrual Accounting and Financial Statements | - Purpose and elements of financial statements - Principles of accrual accounting |
| IAS 19 – Employee Benefits | - Short-term employee benefits - Post-employment and long-term benefits - Termination benefits and measurement considerations |
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