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WorldatWork T7 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: IAS 19 Employee Benefits | 30% | - Short-term employee benefits - Post-employment benefits - Long-term benefits and termination benefits |
| Topic 2: IFRS Conceptual Framework | 20% | - Elements of financial statements - Recognition and measurement principles - Financial reporting objectives |
| Topic 3: IFRS 2 Share-Based Payment | 20% | - Expense recognition and disclosure - Equity-settled vs. cash-settled plans - Recognition and measurement rules |
| Topic 4: IFRS Application & Disclosure | 10% | - Disclosure requirements - Financial statement implications - Impact on compensation decisions |
| Topic 5: Introduction to IFRS | 20% | - IASB structure and objectives - Purpose and scope of IFRS - IFRS vs. other reporting frameworks |
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