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International Financial Reporting Standards for Compensation Professionals (T7) Exam is foundation level Certification. There is no prerequisite for this course. Anyone who is having keen interest and familiar with HR principles are well invited to pursue this certification.
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| Section | Objectives |
|---|---|
| Topic 1: Employee Benefits Accounting | - Pension and post-employment benefit obligations - Short-term and long-term employee benefits |
| Topic 2: Equity-Based Compensation under IFRS | - Share-based payment recognition and measurement (IFRS 2) - Stock options and restricted stock accounting treatment |
| Topic 3: IFRS Foundations for Compensation Professionals | - Key accounting principles relevant to compensation - Overview of IFRS framework |
| Topic 4: Financial Reporting and Disclosure Requirements | - Compensation-related disclosures in financial statements - Reporting transparency and compliance requirements |
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