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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:

• Benefits that accrue
• Accounting treatment for short-term benefits
• Types of short-term benefit
• IAS 19 Short-Term Employee Benefits
• Benefits that do not accrue
• Definition
• Practical examples of treatments
• Profit sharing and bonus plans

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.

• Determine how financial statements relate to your compensation and benefits work.
• Understand the objectives of financial reporting and how to identify and work with key stakeholders
• 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

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

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:

• Categories of benefits that qualify and the conditions that determine these categories
• IAS 19 Termination Benefits
• Determination of the conditions for a plan
• Treatment of the benefits provision/payments

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