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The following will be asked from you in the exam:
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The International Financial Reporting Standards for Compensation Professionals (T7) Exam certification is for those individuals pursuing their GRP or CCP Canada or for Human Resources and Compensation Professionals who have global responsibility for compensation and rewards programs for countries outside of the U.S.
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| Section | Objectives |
|---|---|
| Topic 1: Employee Benefits Accounting | - Short-term and long-term employee benefits - Pension and post-employment benefit obligations |
| Topic 2: Financial Reporting and Disclosure Requirements | - Reporting transparency and compliance requirements - Compensation-related disclosures in financial statements |
| Topic 3: Equity-Based Compensation under IFRS | - Share-based payment recognition and measurement (IFRS 2) - Stock options and restricted stock accounting treatment |
| Topic 4: IFRS Foundations for Compensation Professionals | - Key accounting principles relevant to compensation - Overview of IFRS framework |
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