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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:
- Benefits that are accrued
- Benefits that are immediately expensed
- IAS 19 Other long-term benefits
- Accounting treatment of other long-term 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:
- Introduction to the IASB and the IFRS
- The conceptual framework
- The structure of the standard setting body and sub-committees
- The objectives of the IASB
- The IAS and IFRS standards
