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
- Types of short-term benefit
- Definition
- Benefits that do not accrue
- IAS 19 Short-Term Employee Benefits
- Benefits that accrue
- Accounting treatment for short-term benefits
- Practical examples of treatments
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Introduction to International Financial Reporting Standards for Compensation Professionals (T7)Exam
This exam presents an introduction to International Financial Reporting Standards (IFRS). It will provide you with the understanding you need to interact effectively with accounting and finance departments in your company.
- Determine how financial statements relate to your compensation and benefits work.
- Examine International Accounting Standard 19 (IAS 19) short- and long-term benefits, as well as post-employment and termination benefits
- Explore an overview of IFRS and the International Accounting Standards Board (IASB)
- Understand the objectives of financial reporting and how to identify and work with key stakeholders
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:
- Categories of benefits that qualify and the conditions that determine these categories
- IAS 19 Termination Benefits
- Determination of the conditions for a plan
- Treatment of the benefits provision/payments
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What is the duration, language, and format of 2VB-602:vSphere 6.5 Foundations
- Passing Score: 70%
- Number of Questions: 60
- Length of Examination: 120 minutes
- Language: English
- Type of Questions: Single and Multiple Choice.
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WorldatWork T7 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: IFRS and IASB Fundamentals | - Role and mission of the International Accounting Standards Board (IASB) - Objectives and structure of International Financial Reporting Standards |
| Topic 2: Accrual Accounting and Financial Statements | - Purpose and elements of financial statements - Principles of accrual accounting |
| Topic 3: IFRS Application to Compensation Practices | - Impact of IFRS on compensation and benefits reporting |
| Topic 4: IAS 19 – Employee Benefits | - Post-employment and long-term benefits - Short-term employee benefits - Termination benefits and measurement considerations |
| Topic 5: Conceptual Framework for Financial Reporting | - Relationship of conceptual framework to stakeholders - Qualitative characteristics of useful financial information |
