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How to book the International Financial Reporting Standards for Compensation Professionals (T7)Exam
Go to worldatwork website and register.
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.
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) IAS 19 Purpose and Scope
The following will be asked from you in the exam:
- IAS 19 Other long-term benefits
- Accounting treatment of other long-term benefits
- Benefits that are immediately expensed
- Benefits that are accrued
WorldatWork T7 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| IFRS Conceptual Framework | 20% | - Elements of financial statements - Financial reporting objectives - Recognition and measurement principles |
| Introduction to IFRS | 20% | - IASB structure and objectives - IFRS vs. other reporting frameworks - Purpose and scope of IFRS |
| IFRS Application & Disclosure | 10% | - Financial statement implications - Disclosure requirements - Impact on compensation decisions |
| IAS 19 Employee Benefits | 30% | - Short-term employee benefits - Long-term benefits and termination benefits - Post-employment benefits |
| IFRS 2 Share-Based Payment | 20% | - Equity-settled vs. cash-settled plans - Expense recognition and disclosure - Recognition and measurement rules |
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