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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 Other long-term benefits
• Benefits that are accrued
• Benefits that are immediately expensed
• Accounting treatment of other long-term benefits

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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 Types of Post Employment Benefit Plans
• IAS 19 Features of a defined benefit plan
• IAS 19 Features of a defined benefit plan
• Calculating the liability of a defined contribution plan
• Practical examples of treatment
• Calculating the liability of a defined benefit plan
• Methods of calculation including the reliance on actuarial and financial assumptions
• Accounting treatment of a defined contribution plan
• Discounted cash flow techniques. Issues to be addressed, such as what is the appropriate discount rate

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 do not accrue
• Accounting treatment for short-term benefits
• Profit sharing and bonus plans
• Types of short-term benefit
• Definition
• Benefits that accrue
• Practical examples of treatments
• IAS 19 Short-Term Employee Benefits

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