Introduction to International Financial Reporting Standards for Compensation Professionals (T7)Exam
This exam presents an introduction to International Financial Reporting Standards (IFRS). It will provide you with the understanding you need to interact effectively with accounting and finance departments in your company.
- Understand the objectives of financial reporting and how to identify and work with key stakeholders
- Determine how financial statements relate to your compensation and benefits work.
- Explore an overview of IFRS and the International Accounting Standards Board (IASB)
- Examine International Accounting Standard 19 (IAS 19) short- and long-term benefits, as well as post-employment and termination benefits
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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:
- Accounting treatment of other long-term benefits
- Benefits that are accrued
- Benefits that are immediately expensed
- IAS 19 Other long-term benefits
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WorldatWork T7 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| IFRS Foundations for Compensation Professionals | - Overview of IFRS framework - Key accounting principles relevant to compensation |
| Equity-Based Compensation under IFRS | - Stock options and restricted stock accounting treatment - Share-based payment recognition and measurement (IFRS 2) |
| Financial Reporting and Disclosure Requirements | - Compensation-related disclosures in financial statements - Reporting transparency and compliance requirements |
| Employee Benefits Accounting | - Pension and post-employment benefit obligations - Short-term and long-term employee benefits |
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