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:

• Calculating the liability of a defined contribution plan
• Accounting treatment of a defined contribution plan
• Practical examples of treatment
• IAS 19 Features of a defined benefit plan
• IAS 19 Features of a defined benefit plan
• Methods of calculation including the reliance on actuarial and financial assumptions
• Calculating the liability of a defined benefit plan
• Discounted cash flow techniques. Issues to be addressed, such as what is the appropriate discount rate
• IAS 19 Types of Post Employment Benefit Plans

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Reference: https://worldatwork.org/learn/courses/international-financial-reporting-standards-for-compensation-professionals?tab=virtual

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