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Updated: Sep 09, 2026
No. of Questions: 90 Questions & Answers with Testing Engine
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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:
- Definition
- Profit sharing and bonus plans
- Benefits that do not accrue
- Benefits that accrue
- Types of short-term benefit
- Accounting treatment for short-term benefits
- IAS 19 Short-Term Employee Benefits
- Practical examples of treatments
Understanding functional and technical aspects of International Financial Reporting Standards for Compensation Professionals (T7) Introduction to the IASB and the IFRS
The following will be asked from you in the exam:
- The structure of the standard setting body and sub-committees
- Introduction to the IASB and the IFRS
- The objectives of the IASB
- The IAS and IFRS standards
- The conceptual framework
WorldatWork T7 Exam Overview:
| Certification Vendor: | WorldatWork |
|---|---|
| Exam Name: | WorldatWork T7: International Financial Reporting Standards (IFRS) for Compensation Professionals |
| Exam Number: | T7 |
| Exam Format: | Multiple choice |
| Available Languages: | English |
| Recommended Training: | WorldatWork Official Training Programs |
| Exam Registration: | WorldatWork Certification Information |
| Sample Questions: | WorldatWork T7 Sample Questions |
| Exam Way: | Typically online or proctored exam depending on provider delivery method. |
| Pre Condition: | None specified; basic knowledge of compensation and accounting principles recommended. |
| Official Syllabus URL: | https://www.worldatwork.org |
Who should take the International Financial Reporting Standards for Compensation Professionals (T7) Exam
The International Financial Reporting Standards for Compensation Professionals (T7) Exam certification is for those individuals pursuing their GRP or CCP Canada or for Human Resources and Compensation Professionals who have global responsibility for compensation and rewards programs for countries outside of the U.S.
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
- IAS 19 Features of a defined benefit plan
- IAS 19 Features of a defined benefit plan
- Calculating the liability of a defined contribution plan
- Calculating the liability of a defined benefit plan
- IAS 19 Types of Post Employment Benefit Plans
- Methods of calculation including the reliance on actuarial and financial assumptions
- Discounted cash flow techniques. Issues to be addressed, such as what is the appropriate discount rate
- Practical examples of treatment
WorldatWork T7 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Financial Reporting and Disclosure Requirements | - Reporting transparency and compliance requirements - Compensation-related disclosures in financial statements |
| Topic 2: Equity-Based Compensation under IFRS | - Stock options and restricted stock accounting treatment - Share-based payment recognition and measurement (IFRS 2) |
| Topic 3: Employee Benefits Accounting | - Pension and post-employment benefit obligations - Short-term and long-term employee benefits |
| Topic 4: IFRS Foundations for Compensation Professionals | - Overview of IFRS framework - Key accounting principles relevant to compensation |
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