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How to Prepare For International Financial Reporting Standards for Compensation Professionals (T7)
Preparation Guide for International Financial Reporting Standards for Compensation Professionals (T7)
Introduction
WorldatWork is a global association for human resources management professionals and business leaders focused on attracting, motivating, and retaining employees. WorldatWork works to promote the role of human resources as a profession, offering training and certification in compensation, benefits, work-life, and total rewards. Founded in 1955 and known for most of its history as the American Compensation Association.
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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 conceptual framework
- The IAS and IFRS standards
- The objectives of the IASB
- Introduction to the IASB and the IFRS
- The structure of the standard setting body and sub-committees
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WorldatWork T7 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Conceptual Framework for Financial Reporting | - Relationship of conceptual framework to stakeholders - Qualitative characteristics of useful financial information |
| IFRS and IASB Fundamentals | - Role and mission of the International Accounting Standards Board (IASB) - Objectives and structure of International Financial Reporting Standards |
| Accrual Accounting and Financial Statements | - Purpose and elements of financial statements - Principles of accrual accounting |
| IFRS Application to Compensation Practices | - Impact of IFRS on compensation and benefits reporting |
| IAS 19 – Employee Benefits | - Termination benefits and measurement considerations - Post-employment and long-term benefits - Short-term employee benefits |
