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Last Updated: Aug 15, 2026
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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:
- Benefits that are accrued
- IAS 19 Other long-term benefits
- Benefits that are immediately expensed
- Accounting treatment of other long-term benefits
Topics of International Financial Reporting Standards for Compensation Professionals (T7)Exam
Candidates must know the exam topics before they start of preparation. Because it will really help them in hitting the core. Our t7 practice exam will include the topics discussed in detail.
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WorldatWork T7 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| IAS 19 Employee Benefits | 30% | - Short-term employee benefits - Post-employment benefits - Long-term benefits and termination benefits |
| Introduction to IFRS | 20% | - IFRS vs. other reporting frameworks - IASB structure and objectives - Purpose and scope of IFRS |
| IFRS Application & Disclosure | 10% | - Financial statement implications - Impact on compensation decisions - Disclosure requirements |
| IFRS Conceptual Framework | 20% | - Elements of financial statements - Financial reporting objectives - Recognition and measurement principles |
| IFRS 2 Share-Based Payment | 20% | - Equity-settled vs. cash-settled plans - Expense recognition and disclosure - Recognition and measurement rules |
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