How much International Financial Reporting Standards for Compensation Professionals (T7)Exam Cost
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Who should take the International Financial Reporting Standards for Compensation Professionals (T7) Exam
The International Financial Reporting Standards for Compensation Professionals (T7) Exam certification is for those individuals pursuing their GRP or CCP Canada or for Human Resources and Compensation Professionals who have global responsibility for compensation and rewards programs for countries outside of the U.S.
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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:
- Basic principle that the cost of providing employee benefits should be recognized in the period in which the benefit is earned by the employee, rather than when it is paid or payable
- Concept of accrual accounting
- How is this done?
- IAS 19 Purpose and Scope
WorldatWork T7 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| IFRS Application & Disclosure | 10% | - Disclosure requirements - Financial statement implications - Impact on compensation decisions |
| IFRS 2 Share-Based Payment | 20% | - Equity-settled vs. cash-settled plans - Expense recognition and disclosure - Recognition and measurement rules |
| IAS 19 Employee Benefits | 30% | - Short-term employee benefits - Long-term benefits and termination benefits - Post-employment benefits |
| Introduction to IFRS | 20% | - IASB structure and objectives - IFRS vs. other reporting frameworks - Purpose and scope of IFRS |
| IFRS Conceptual Framework | 20% | - Financial reporting objectives - Elements of financial statements - Recognition and measurement principles |
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