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Preparation Guide for International Financial Reporting Standards for Compensation Professionals (T7)
Introduction
WorldatWork is a global association for human resources management professionals and business leaders focused on attracting, motivating, and retaining employees. WorldatWork works to promote the role of human resources as a profession, offering training and certification in compensation, benefits, work-life, and total rewards. Founded in 1955 and known for most of its history as the American Compensation Association.
Go to worldatwork website and register.
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| Section | Objectives |
|---|---|
| Topic 1: Financial Reporting and Disclosure Requirements | - Compensation-related disclosures in financial statements - Reporting transparency and compliance requirements |
| Topic 2: Equity-Based Compensation under IFRS | - Share-based payment recognition and measurement (IFRS 2) - Stock options and restricted stock accounting treatment |
| Topic 3: Employee Benefits Accounting | - Short-term and long-term employee benefits - Pension and post-employment benefit obligations |
| Topic 4: IFRS Foundations for Compensation Professionals | - Key accounting principles relevant to compensation - Overview of IFRS framework |
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