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What is the duration, language, and format of 2VB-602:vSphere 6.5 Foundations
- Length of Examination: 120 minutes
- Passing Score: 70%
- Type of Questions: Single and Multiple Choice.
- Language: English
- Number of Questions: 60
International Financial Reporting Standards for Compensation Professionals (T7) Certification Path
International Financial Reporting Standards for Compensation Professionals (T7) Exam is foundation level Certification. There is no prerequisite for this course. Anyone who is having keen interest and familiar with HR principles are well invited to pursue this certification.
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:
- Basic principle that the cost of providing employee benefits should be recognized in the period in which the benefit is earned by the employee, rather than when it is paid or payable
- Concept of accrual accounting
- How is this done?
- IAS 19 Purpose and Scope
WorldatWork T7 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| IAS 19 Employee Benefits | 30% | - Post-employment benefits - Short-term employee benefits - Long-term benefits and termination benefits |
| IFRS 2 Share-Based Payment | 20% | - Recognition and measurement rules - Expense recognition and disclosure - Equity-settled vs. cash-settled plans |
| Introduction to IFRS | 20% | - IASB structure and objectives - Purpose and scope of IFRS - IFRS vs. other reporting frameworks |
| IFRS Application & Disclosure | 10% | - Financial statement implications - Impact on compensation decisions - Disclosure requirements |
| IFRS Conceptual Framework | 20% | - Financial reporting objectives - Elements of financial statements - Recognition and measurement principles |
