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.

• Understand the objectives of financial reporting and how to identify and work with key stakeholders
• Explore an overview of IFRS and the International Accounting Standards Board (IASB)
• 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

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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 Features of a defined benefit plan
• IAS 19 Features of a defined benefit plan
• Practical examples of treatment
• Calculating the liability of a defined contribution plan
• Accounting treatment of a defined contribution plan
• IAS 19 Types of Post Employment Benefit Plans
• Calculating the liability of a defined benefit plan
• Discounted cash flow techniques. Issues to be addressed, such as what is the appropriate discount rate
• Methods of calculation including the reliance on actuarial and financial assumptions

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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.

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

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