How to study the International Financial Reporting Standards for Compensation Professionals (T7) Exam

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Understanding functional and technical aspects of International Financial Reporting Standards for Compensation Professionals (T7) Financial Statements

The following will be asked from you in the exam:

• Statement of income
• Statement of other comprehensive income
• Financial Statements
• Statement of cash flows
• Content of the key financial statements
• Statement of financial position
• Notes accompanying the accounts - the true source of information

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:

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

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

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