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The following will be asked from you in the exam:
The following will be asked from you in the exam:
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| Section | Objectives |
|---|---|
| IFRS and IASB Fundamentals | - Role and mission of the International Accounting Standards Board (IASB) - Objectives and structure of International Financial Reporting Standards |
| IFRS Application to Compensation Practices | - Impact of IFRS on compensation and benefits reporting |
| IAS 19 – Employee Benefits | - Short-term employee benefits - Post-employment and long-term 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 |
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C2: Job Analysis - Documentation and Evaluation
Business Acumen for Compensation Professional
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International Financial Reporting Standards for Compensation Professionals Exam
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