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:

• Notes accompanying the accounts - the true source of information
• Statement of financial position
• Content of the key financial statements
• Statement of income
• Statement of cash flows
• Statement of other comprehensive income
• Financial Statements

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

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:

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

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

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