WorldatWork International Financial Reporting Standards for Compensation Professionals : T7

  • Exam Code: T7
  • Exam Name: International Financial Reporting Standards for Compensation Professionals Exam
  • Updated: Sep 11, 2026     Q & A: 90 Questions and Answers

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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.

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

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Who should take the International Financial Reporting Standards for Compensation Professionals (T7) Exam

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.

WorldatWork T7 Exam Syllabus Topics:

SectionWeightObjectives
IFRS 2 Share-Based Payment20%- Equity-settled vs. cash-settled plans
- Expense recognition and disclosure
- Recognition and measurement rules
IAS 19 Employee Benefits30%- Short-term employee benefits
- Post-employment benefits
- Long-term benefits and termination benefits
IFRS Application & Disclosure10%- Disclosure requirements
- Financial statement implications
- Impact on compensation decisions
IFRS Conceptual Framework20%- Financial reporting objectives
- Recognition and measurement principles
- Elements of financial statements
Introduction to IFRS20%- Purpose and scope of IFRS
- IFRS vs. other reporting frameworks
- IASB structure and objectives

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