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