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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.

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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:

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

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

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:

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

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