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International Financial Reporting Standards for Compensation Professionals (T7) Certification Path
International Financial Reporting Standards for Compensation Professionals (T7) Exam is foundation level Certification. There is no prerequisite for this course. Anyone who is having keen interest and familiar with HR principles are well invited to pursue this certification.
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:
- IAS 19 Purpose and Scope
- How is this done?
- Concept of accrual accounting
- Basic principle that the cost of providing employee benefits should be recognized in the period in which the benefit is earned by the employee, rather than when it is paid or payable
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WorldatWork T7 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| IAS 19 – Employee Benefits | - Termination benefits and measurement considerations - Post-employment and long-term benefits - Short-term employee benefits |
| Accrual Accounting and Financial Statements | - Principles of accrual accounting - Purpose and elements of financial statements |
| IFRS Application to Compensation Practices | - Impact of IFRS on compensation and benefits reporting |
| Conceptual Framework for Financial Reporting | - Qualitative characteristics of useful financial information - Relationship of conceptual framework to stakeholders |
| IFRS and IASB Fundamentals | - Role and mission of the International Accounting Standards Board (IASB) - Objectives and structure of International Financial Reporting Standards |
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