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
- IAS 19 Termination Benefits
- Determination of the conditions for a plan
- Categories of benefits that qualify and the conditions that determine these categories
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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 other comprehensive income
- Statement of income
- Financial Statements
- Statement of financial position
- Notes accompanying the accounts - the true source of information
- Statement of cash flows
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Understanding functional and technical aspects of International Financial Reporting Standards for Compensation Professionals (T7) Introduction to the IASB and the IFRS
The following will be asked from you in the exam:
- The IAS and IFRS standards
- The structure of the standard setting body and sub-committees
- The conceptual framework
- Introduction to the IASB and the IFRS
- The objectives of the IASB
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International Financial Reporting Standards for Compensation Professionals (T7)Exam Certified Professional salary
The average salary of a International Financial Reporting Standards for Compensation Professionals (T7) Exam Certified Expert in
- United State - 100,200 USD
- England - 75,000 POUND
- Europe - 70,500 EURO
- India. - 14,00,327 INR
WorldatWork T7 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| IFRS Application & Disclosure | 10% | - Disclosure requirements - Financial statement implications - Impact on compensation decisions |
| IAS 19 Employee Benefits | 30% | - Short-term employee benefits - Long-term benefits and termination benefits - Post-employment benefits |
| Introduction to IFRS | 20% | - IFRS vs. other reporting frameworks - Purpose and scope of IFRS - IASB structure and objectives |
| IFRS 2 Share-Based Payment | 20% | - Expense recognition and disclosure - Recognition and measurement rules - Equity-settled vs. cash-settled plans |
| IFRS Conceptual Framework | 20% | - Recognition and measurement principles - Elements of financial statements - Financial reporting objectives |
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