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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
  • IAS 19 Termination Benefits
  • Determination of the conditions for a plan

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WorldatWork T7 Exam Syllabus Topics:

TopicDetails
Topic 1
  • Relationship between the conceptual framework and stakeholders
Topic 2
  • Concept of accrual accounting.
Topic 3
  • The objectives of the IASB

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

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