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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:

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

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

The following will be asked from you in the exam:

• Who are the stakeholders?
• Providing information to the stakeholders of the organization
• Relationship between the conceptual framework and stakeholders
• Objectives of Financial Reporting

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