WorldatWork International Financial Reporting Standards for Compensation Professionals : T7

  • Exam Code: T7
  • Exam Name: International Financial Reporting Standards for Compensation Professionals Exam
  • Updated: Jul 16, 2026     Q & A: 90 Questions and Answers

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

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WorldatWork T7 Exam Syllabus Topics:

SectionObjectives
Equity-Based Compensation under IFRS- Stock options and restricted stock accounting treatment
- Share-based payment recognition and measurement (IFRS 2)
Financial Reporting and Disclosure Requirements- Compensation-related disclosures in financial statements
- Reporting transparency and compliance requirements
Employee Benefits Accounting- Pension and post-employment benefit obligations
- Short-term and long-term employee benefits
IFRS Foundations for Compensation Professionals- Key accounting principles relevant to compensation
- Overview of IFRS framework

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