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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) IAS 19 Purpose and Scope

The following will be asked from you in the exam:

• Determination of the conditions for a plan
• Treatment of the benefits provision/payments
• Categories of benefits that qualify and the conditions that determine these categories
• IAS 19 Termination 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:

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

How to book the International Financial Reporting Standards for Compensation Professionals (T7)Exam

Go to worldatwork website and register.

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