WorldatWork International Financial Reporting Standards for Compensation Professionals : T7

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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 Purpose and Scope
• How is this done?
• 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

Reference: https://worldatwork.org/learn/courses/international-financial-reporting-standards-for-compensation-professionals?tab=virtual

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

The following will be asked from you in the exam:

• Financial Statements
• Notes accompanying the accounts - the true source of information
• Statement of cash flows
• Statement of income
• Content of the key financial statements
• Statement of other comprehensive income
• Statement of financial position

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