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 structure of the standard setting body and sub-committees
Introduction to the IASB and the IFRS
The objectives of the IASB
The IAS and IFRS standards

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

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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:

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

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Who should take the International Financial Reporting Standards for Compensation Professionals (T7) Exam

The International Financial Reporting Standards for Compensation Professionals (T7) Exam certification is for those individuals pursuing their GRP or CCP Canada or for Human Resources and Compensation Professionals who have global responsibility for compensation and rewards programs for countries outside of the U.S.

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WorldatWork T7 Exam Syllabus Topics:

Section	Objectives
Topic 1: Financial Reporting and Disclosure Requirements	- Compensation-related disclosures in financial statements - Reporting transparency and compliance requirements
Topic 2: IFRS Foundations for Compensation Professionals	- Overview of IFRS framework - Key accounting principles relevant to compensation
Topic 3: Equity-Based Compensation under IFRS	- Stock options and restricted stock accounting treatment - Share-based payment recognition and measurement (IFRS 2)
Topic 4: Employee Benefits Accounting	- Short-term and long-term employee benefits - Pension and post-employment benefit obligations