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:

• Categories of benefits that qualify and the conditions that determine these categories
• Treatment of the benefits provision/payments
• Determination of the conditions for a plan
• IAS 19 Termination Benefits

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

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