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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WorldatWork T7 Exam Syllabus Topics:

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:

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

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:

• Benefits that are accrued
• Benefits that are immediately expensed
• Accounting treatment of other long-term benefits
• IAS 19 Other long-term benefits

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