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WorldatWork T7 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| IFRS Application to Compensation Practices | - Impact of IFRS on compensation and benefits reporting |
| IFRS and IASB Fundamentals | - Role and mission of the International Accounting Standards Board (IASB) - Objectives and structure of International Financial Reporting Standards |
| IAS 19 – Employee Benefits | - Post-employment and long-term benefits - Short-term employee benefits - Termination benefits and measurement considerations |
| Accrual Accounting and Financial Statements | - Principles of accrual accounting - Purpose and elements of financial statements |
| Conceptual Framework for Financial Reporting | - Relationship of conceptual framework to stakeholders - Qualitative characteristics of useful financial information |



