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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:

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

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) Introduction to the IASB and the IFRS

The following will be asked from you in the exam:

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

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