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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:

• Introduction to the IASB and the IFRS
• The structure of the standard setting body and sub-committees
• The conceptual framework
• 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:

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

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