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Understanding functional and technical aspects of International Financial Reporting Standards for Compensation Professionals (T7) IAS 19 Purpose and Scope
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- Treatment of the benefits provision/payments
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- IAS 19 Termination Benefits
- Categories of benefits that qualify and the conditions that determine these categories
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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:
- IAS 19 Purpose and Scope
- How is this done?
- Concept of accrual accounting
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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:
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- Practical examples of treatments
- Benefits that do not accrue
- IAS 19 Short-Term Employee Benefits
- Types of short-term benefit
- Definition
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