Exam Name: International Financial Reporting Standards for Compensation Professionals Exam
Certification Provider: WorldatWork
Corresponding Certification: Certified Compensation Professional (CCP)
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Updated: Aug 18, 2026
No. of Questions: 90 Questions & Answers with Testing Engine
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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:
- Benefits that are accrued
- IAS 19 Other long-term benefits
- Benefits that are immediately expensed
- Accounting treatment of other long-term benefits
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How to Prepare For International Financial Reporting Standards for Compensation Professionals (T7)
Preparation Guide for International Financial Reporting Standards for Compensation Professionals (T7)
Introduction
WorldatWork is a global association for human resources management professionals and business leaders focused on attracting, motivating, and retaining employees. WorldatWork works to promote the role of human resources as a profession, offering training and certification in compensation, benefits, work-life, and total rewards. Founded in 1955 and known for most of its history as the American Compensation Association.
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Introduction to International Financial Reporting Standards for Compensation Professionals (T7)Exam
This exam presents an introduction to International Financial Reporting Standards (IFRS). It will provide you with the understanding you need to interact effectively with accounting and finance departments in your company.
- Determine how financial statements relate to your compensation and benefits work.
- Understand the objectives of financial reporting and how to identify and work with key stakeholders
- Explore an overview of IFRS and the International Accounting Standards Board (IASB)
- Examine International Accounting Standard 19 (IAS 19) short- and long-term benefits, as well as post-employment and termination benefits
WorldatWork T7 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: IFRS Application & Disclosure | 10% | - Financial statement implications - Impact on compensation decisions - Disclosure requirements |
| Topic 2: IFRS 2 Share-Based Payment | 20% | - Expense recognition and disclosure - Recognition and measurement rules - Equity-settled vs. cash-settled plans |
| Topic 3: Introduction to IFRS | 20% | - IASB structure and objectives - Purpose and scope of IFRS - IFRS vs. other reporting frameworks |
| Topic 4: IFRS Conceptual Framework | 20% | - Recognition and measurement principles - Elements of financial statements - Financial reporting objectives |
| Topic 5: IAS 19 Employee Benefits | 30% | - Long-term benefits and termination benefits - Post-employment benefits - Short-term employee benefits |
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