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