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:
- Types of short-term benefit
- Practical examples of treatments
- Accounting treatment for short-term benefits
- Definition
- Profit sharing and bonus plans
- Benefits that do not accrue
- Benefits that accrue
- IAS 19 Short-Term Employee Benefits
How much International Financial Reporting Standards for Compensation Professionals (T7)Exam Cost
The price of the WorldatWork International Financial Reporting Standards for Compensation Professionals (T7) exam is $250 USD.
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WorldatWork T7 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: IFRS Application to Compensation Practices | - Impact of IFRS on compensation and benefits reporting |
| Topic 2: IFRS and IASB Fundamentals | - Role and mission of the International Accounting Standards Board (IASB) - Objectives and structure of International Financial Reporting Standards |
| Topic 3: Conceptual Framework for Financial Reporting | - Qualitative characteristics of useful financial information - Relationship of conceptual framework to stakeholders |
| Topic 4: Accrual Accounting and Financial Statements | - Purpose and elements of financial statements - Principles of accrual accounting |
| Topic 5: IAS 19 – Employee Benefits | - Short-term employee benefits - Post-employment and long-term benefits - Termination benefits and measurement considerations |
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