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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 Short-Term Employee Benefits
- Benefits that accrue
- Types of short-term benefit
- Benefits that do not accrue
- Practical examples of treatments
- Accounting treatment for short-term benefits
- Profit sharing and bonus plans
- Definition
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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.
- Examine International Accounting Standard 19 (IAS 19) short- and long-term benefits, as well as post-employment and termination benefits
- 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.
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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
- Language: English
- Type of Questions: Single and Multiple Choice.
- Length of Examination: 120 minutes
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WorldatWork T7 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| IFRS Application & Disclosure | 10% | - Financial statement implications - Impact on compensation decisions - Disclosure requirements |
| Introduction to IFRS | 20% | - IFRS vs. other reporting frameworks - Purpose and scope of IFRS - IASB structure and objectives |
| IFRS Conceptual Framework | 20% | - Elements of financial statements - Recognition and measurement principles - Financial reporting objectives |
| IAS 19 Employee Benefits | 30% | - Post-employment benefits - Short-term employee benefits - Long-term benefits and termination benefits |
| IFRS 2 Share-Based Payment | 20% | - Recognition and measurement rules - Equity-settled vs. cash-settled plans - Expense recognition and disclosure |
